Trust having total income of Rs.2.50 lakh or more before claiming deductions u/s 11 should file audit report in Form No.10B. This must be filed electronically @ income tax portal.
Trust must add CA after log in into their PAN. CA should upload Form No.10B online after log in into his PAN and then the Trust should approve it after log in into its PAN with DSC of Managing Trustee.