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What is Form 10BB
Form 10BB is a crucial audit report mandated by the Income-tax Act, 1961, under specific clauses: 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. This report is required for various entities, including funds, trusts, institutions, universities, educational institutions, hospitals, or medical institutions, as specified under these clauses.
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How to file Form 10BB using Income Tax Auditor :
Step 1: Begin by selecting the Trust return party and accessing the forms option.
Step 2: From the available forms, opt for Form 10BB.
Step 3: Proceed to fill in all necessary data within the form and ensure to save it.
Step 4: Generate the JSON file of Form 10BB by navigating to Form10BB → Form10BB JSON.
Step 5: When prompted in the Pop-Up message, indicate "Yes" for the original form and "No" for any revised form.
Additionally, for the Report section of Form 10BB, access it via Form 10 BB → Form 10BB Report.
Step 6: Upon generating the JSON file, upload it using the designated upload option.
Step 7: Finally, complete the submission process by clicking on the submit button.