Trust registered u/s 12A having income exceeding the exemption limits filed its return of income for the assessment year 2019-2020 on 05-08-2019 and Audit Report in Form No.10B through online on 13-08-2019 within the due date mentioned in Section 139 of the Income Tax Act. Is it necessary that Form No.10B should be filed before filing its Return of Income though they were filed before due date u/s 139 ?
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