Technical Guide on Reports of Audit u/s 12A/10(23C) of IT Act 1961

Last updated: 11 October 2023

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This technical guide, published by the Direct Taxes Committee of the Institute of Chartered Accountants of India, provides comprehensive guidance on audit reports under Section 12A/10(23C) of the Income-tax Act, 1961. It covers various aspects of the audit process, including the requirements of Forms 10B and 10BB, accounting standards, and penalties. This guide is an invaluable resource for Chartered Accountants and professionals involved in the governance of charitable institutions, offering insights into tax implications and compliance.

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Technical Guide on Reports of Audit u/s 12A/10(23C) of IT Act 1961 #pdf

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Submitted by Shree · Posted 11 October 2023 · Other files by Shree · Report

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