CBDT issued Circular no. 2/2024 dated 05.03.2024 allowing those trusts / institutions which have furnished audit report on or before 31.10.2023 in Form No. 10B where Form No. 10BB was applicable and vice-versa. The audit report to be furnished under clause (b) of the tenth proviso to clause (23C) of section 10 and sub-clause (ii) of clause (b) of sub-section (1) of section 12A of the Income Tax Act, 1961 in the applicable Form No. 10B/ 10BB for the assessment year 2023-24, on or before 31.03.2024.
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