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Taxability of Govt Recognised Industrial Chamber Of Commerce

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(Querist)
30 December 2010 Dear sr
plz guide that what kind of audit report should be prepared for Govt Recognised Industrial chamber Of Commerce and what is the taxble status of this kind institute.
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Zeeshan

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Zeeshan (Expert)
31 December 2010 It can be AOP/BOI or Co-operative Society depends upon the registeration of such institution.

If there is no registeration as society then assume it as a AOP for IT purpose.

Audit report under income tax act is only required when they are having any income under business and professtion head >= 60 Lacs u/s 44AB.
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