Form 10B vs Form 10BB: Applicability, Due Date & Difference
Choose the correct audit report for a trust or institution using the ₹5 crore income test, foreign contribution and overseas application rules, then follow the filing process and current Form 112 transition.
One “yes” can move the audit to Form 10B
For AY 2026-27, Form 10B applies if pre-exemption income exceeds ₹5 crore, any foreign contribution is received, or any income is applied outside India. Form 10BB applies to the remaining audited cases.
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What is the difference between Form 10B and Form 10BB?
Both are audit reports for eligible charitable or religious trusts and specified institutions, but Form 10B is the more detailed report used when any prescribed higher-risk condition is present. Form 10BB applies to the other audited cases.
For AY 2026-27, select Form 10B where the trust or institution has total income above ₹5 crore before giving effect to the relevant exemptions, receives any foreign contribution, or applies any part of its income outside India. If audit is required but none of these conditions exists, use Form 10BB.
Income, funding and application can change from year to year. Run the three statutory tests afresh for every reporting period.
Who needs a trust audit report in Form 10B or Form 10BB?
The reports apply where an eligible trust, fund, institution, university, educational institution, hospital or medical institution is required to obtain an accountant's audit report under the applicable exemption framework. Common cases arise under section 12A(1)(b) and the relevant section 10(23C) provisions of the Income-tax Act, 1961.
The audit trigger and the form-selection test are separate. First establish that an audit report is required because income before exemption exceeds the maximum amount not chargeable to tax. Only then decide whether the report is Form 10B or Form 10BB.
Does the audit requirement apply?
Review pre-exemption income, registration or approval, entity category and the law governing the year.
Confirm audit firstWhich audit form applies?
Run the ₹5 crore, foreign contribution and outside-India application tests.
Select the form secondForm 10B vs Form 10BB comparison
| Point | Form 10B | Form 10BB |
|---|---|---|
| Income test for AY 2026-27 | Pre-exemption total income exceeds ₹5 crore | Income does not exceed ₹5 crore, subject to the other tests |
| Foreign contribution | Any amount received during the year | No foreign contribution received |
| Application outside India | Any amount applied outside India | No income applied outside India |
| Reporting depth | Detailed schedules and disclosures | Comparatively shorter audit report |
| Governing rules | Rule 16CC or Rule 17B, as applicable | Rule 16CC or Rule 17B, as applicable |
| Filing method | Assigned to and filed by a CA online | Assigned to and filed by a CA online |
| Due-date rule | Generally one month before the section 139(1) return due date | Same due-date rule |
How to choose between Form 10B and Form 10BB
Is total income above ₹5 crore?
Compute income before applying the specified section 11, section 12 or section 10(23C) exemptions.
Yes: choose Form 10B.Was any foreign contribution received?
Use the FCRA definition of foreign contribution for the old-rule test.
Yes: choose Form 10B.Was income applied outside India?
Review grants, programmes, payments and utilisation outside India.
Yes: choose Form 10B.Use Form 10BB
Form 10BB applies only if audit is required and none of the three Form 10B conditions exists.
Document the decision.If any one of the first three answers is “yes”, file Form 10B. Form 10BB is the residual form for other audited cases.
How the ₹5 crore Form 10B limit is calculated
The ₹5 crore test is not simply annual receipts, donations, turnover or bank credits. The rule refers to total income computed without giving effect to the specified exemption provisions. This may differ materially from gross receipts and from the surplus shown in the income and expenditure account.
Do not use these shortcuts for the ₹5 crore test
Prepare a computation linked to the books and the exemption provisions.
Donations are only one component of the trust's income and tax computation.
Use the complete computationBank movement may include transfers, loans, corpus receipts and reversals.
Classify every receiptBook surplus and statutory total income are not automatically identical.
Reconcile book and tax figuresThe form rule uses the prescribed income measure, not a generic receipt threshold.
Apply the legal testForeign contribution and application of income outside India
For AY 2026-27, either condition independently requires Form 10B. The foreign contribution test uses the meaning assigned under the Foreign Contribution (Regulation) Act, 2010. It should not be reduced to the currency in which the money was received.
For AY 2026-27, receipt of any foreign contribution or application of any income outside India is enough to select Form 10B. The new Form 112 rules use different thresholds for Tax Year 2026-27.
Form 10B and Form 10BB due date for AY 2026-27
The audit report is generally required one month before the due date for furnishing the return of income under section 139(1). For a normal audited trust or institution whose return is due on 31 October 2026, the Form 10B or Form 10BB deadline is 30 September 2026.
| Compliance | Period | Ordinary due date | Practical dependency |
|---|---|---|---|
| Form 10B or Form 10BB | FY 2025-26 / AY 2026-27 | 30 September 2026 | Complete audit and portal acceptance |
| ITR-7 or applicable return | FY 2025-26 / AY 2026-27 | 31 October 2026 for the ordinary audit case | Audit-report particulars should reconcile |
| Form 112 | Tax Year 2026-27 | Linked to the corresponding 2027 return timetable | Use the new Act and Rule 188 |
A professional representation or news report does not change the date. Only a valid CBDT order, circular or notification can extend it.
Form 112 replaces Form 10B and Form 10BB from Tax Year 2026-27
Under section 348 of the Income Tax Act, 2025 and Rule 188 of the Income-tax Rules, 2026, registered non-profit organisations use unified Form 112. The form contains separate reporting columns for smaller and larger NPOs instead of two separate audit forms.
Form 10B or 10BB
Use the old Act selection rules.
- Income above ₹5 crore: Form 10B
- Any foreign contribution: Form 10B
- Any overseas application: Form 10B
- Other audited cases: Form 10BB
Unified Form 112
Use the new Act NPO audit report.
- Regular income above ₹5 crore
- Foreign contribution above ₹10 lakh
- Overseas application above ₹10 lakh
- Detailed or smaller-NPO column as applicable
Income earned up to 31 March 2026 belongs to AY 2026-27 and uses Form 10B/10BB. Income from 1 April 2026 belongs to Tax Year 2026-27 and moves to Form 112.
Documents required for Form 10B or Form 10BB
How to file Form 10B or Form 10BB online
Document the audit trigger and run all three Form 10B selection tests.
Match donations, grants, bank accounts, application, accumulation, assets, TDS and statutory records.
The taxpayer adds and assigns the applicable report to a registered CA through My CA on the e-Filing portal.
The CA completes the audit opinion, particulars and applicable schedules from verified evidence.
The CA submits the report using a valid DSC and saves the transaction details.
The trust reviews and accepts it on the portal before completing the income-tax return.
Check the taxpayer's pending actions. The report should show as accepted, and its figures should match the return and audited accounts.
Common Form 10B and Form 10BB mistakes
Prepare a one-page form-selection memo with the pre-exemption income figure, foreign contribution total and overseas application total. Attach the ledger references supporting each answer.
Conclusion
For AY 2026-27, Form 10B applies when any one of the three prescribed tests is met; Form 10BB applies to the remaining audited cases. From Tax Year 2026-27, move to unified Form 112 and use its revised NPO reporting thresholds.
Sources reviewed for this guide
This guide was checked against Income Tax Department material available on 24 September 2026.
Form 10B vs Form 10BB FAQs
What is the difference between Form 10B and Form 10BB?
For AY 2026-27, Form 10B applies where pre-exemption income exceeds ₹5 crore, any foreign contribution is received, or income is applied outside India. Form 10BB applies to other audited cases.
When is Form 10B applicable?
Form 10B applies if any one of the three prescribed conditions is met: income above ₹5 crore, any foreign contribution or any overseas application.
When is Form 10BB applicable?
Form 10BB applies where audit is required but none of the Form 10B conditions is met.
Is the ₹5 crore limit based on receipts?
No. It refers to total income computed without giving effect to the specified exemption provisions, not simply gross receipts or donations.
Does any foreign contribution require Form 10B?
Yes, for AY 2026-27 under the earlier rules, receipt of any foreign contribution during the year triggers Form 10B.
What is the Form 10B and Form 10BB due date?
The report is generally due one month before the section 139(1) return date. For an ordinary audited AY 2026-27 case, it is due 30 September 2026.
Who files Form 10B or Form 10BB?
The taxpayer assigns the form to a registered CA. The CA submits it using DSC, and the taxpayer accepts it on the portal.
Can the wrong audit form affect exemption?
Yes. Filing the wrong report can create a defective compliance position and may affect the exemption claim unless valid correction or relief is available.
Do Forms 10B and 10BB continue for Tax Year 2026-27?
No. Unified Form 112 applies for Tax Year 2026-27. Forms 10B and 10BB continue for AY 2026-27 and earlier periods.
What is Form 112?
Form 112 is the unified audit report for registered non-profit organisations under section 348 of the Income Tax Act, 2025.
Choose the right report before the CA starts filing
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