charitable trust..

Due dates for filing of return?

The due dates of filing of return by a trust are as follows:

Due Dates:
A trust who is required to get its accounts audited under the Income-tax Act or under any other law- September 30 of the assessment year;
A trust who is required to furnish a report in Form No. 3CEB under section 92E - ​November 30 of the assessment year​
In any other case - July 31 of the assessment year

why it is require to audit?

Clause (b) of sub-section (1) of section 12A of the Act requires audit if the “total income” of the institution for the relevant year exceeds the maximum amount which is not chargeable to income tax. This means if the total income of the institution in any previous year before giving effect to the provisions of the Act is less than the maximum amount which is not chargeable to income tax, then audit under the Act is not required.

Thank you so much!