Dear Experts,
An NGO trust not filed their ITR for the last 10 years, income is below 10k for all the preceding years, It is not registered under 12AA.
So is it mandatory file to the audit report and ITR?
Thanks in Advance .
Not if all the beneficiaries are below BEL.... otherwise MAT applicable, and hence return filing becomes mandatory; but no need of tax audit report.
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