SEO Sai Gr. Hosp.
212264 Points
Posted on 22 April 2018
No. Audit report is not applicable to AOP like registered charitable trust.
The benefit of slab rate is allowed only if any member do not have taxable income. Otherwise the unregistered trust/AOP shall be taxed at MMR.
For un-registered trust/AOP, ITR Form 5 is applicable.