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Section 10 923C)(iiiab)

This query is : Resolved 
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(Querist)
02 March 2020 is it mandatory to file 10BB if receipts less than 1 cores & Income less than 2.5 lacs.

also provide can assessee claim exemption under 10(23c)(iiiab) on behalf of audit report in the form of 10B instend of 10BB. trust also registered under 12AA And 80G
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Aashok Kumar Sharma online

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Aashok Kumar Sharma online (Expert)
25 May 2020 If the receipts of the trust exceeds Rs.2,50,000/- for the AY 2018-19, it is to be audited by a chartered accountant and obtained a audit report in form 10B.
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