10B Format
10B Format
10B Format
Place .
Date .
6LJQHG$FFRXQWDQW
Name
Membership Number
Address
Notes :
____________
1. Substituted by the IT Amdt. (Third Amdt.) Rules, 2023, w.e.f. 1-4-2023.
ANNEXURE
Statement of particulars
ϭ͘ PAN of the auditee A B C D E 1 2 3 4 F
Ϯ͘ Name of the auditee
ϯ͘ Assessment Year
Basic Details
To
d d m m y y y y
ϱ͘ Registered Address of the auditee
ϲ͘ Other addresses, if applicable < refer note*>
ϳ͘ Type of the auditee Trust Society Company Others
Legal
ďĞŶĞĨŝĐŝĂůŽǁŶĞƌƐ;ϱйŽƌŵŽƌĞͿŽĨƐƵĐŚƉĞƌƐŽŶĂƚĂŶLJƚŝŵĞĚƵƌŝŶŐƚŚĞƉƌĞǀŝŽƵƐLJĞĂƌ
Sl. No. Name Unique ID code Address Non- Percentage of Whether If yes, specify
Identification < refer note##> individual beneficial there is the change
Number person [as ownership any
mentioned change
in row no during
10(a)] in previous
which year of
beneficial audit
ownership Yes/No
held
(1) (2) (3) (4) (5) (6) (7) (8) (9)
ϭϭ͘ Objects of the auditee Refer Note$
ϭϮ͘ (i) Whether the auditee, being a trust or institution referred to in section 11 or 12, has adopted or Yes/No
undertaken modification of the objects which do not conform to the conditions of registration?
(ii) If yes, please furnish following information:-
(A) date of such modification/ adoption (DD/MM/YYYY)
(B) Whether an application for registration has been made in the prescribed form and manner Yes/No
within the stipulated period of thirty days from the date of said adoption or modification,
as per sub-clause (v) of clause (ac) of sub-section (1) of section 12A.
Objects
(C) If yes provide the following details regarding application for registration under sub-clause (v) of clause (ac) of sub-section (1) of section
12A
(ii) Provide the following details of the books of account and other documents
S. Nature of Whether Whether Whether If maintained at any place other than Whether the books of
No Books of maintained by the maintained in a maintained the registered place account have
Account auditee computer at been audited
(Yes/No) system, registered Address Date of Date of (Yes/No)
<Refer (Yes/No) office of such decisio intimation to
Note$$> (Yes/No) Place n by Assessing
manag Officer that
ement books of
to keep accounts are
accoun kept at such
t at place under
such proviso to sub-
place rule (3) of rule
17AA
(1) (2) (3) (4) (5) (6) (7) (8) (9)
ϭϱ͘ Where, in any of the projects/institutions run by auditee, one of the charitable purposes is advancement of any other object of general public utility then,-
²
Advancement of General Public Utility
(A) Whether any activity is being carried on by the auditee which is in the nature of trade, commerce or Yes/No
business referred to in proviso to clause (15) of section 2?
(B) If yes, then percentage of receipt from such activity vis-à-vis total receipts %
(C) Whether such activity in the nature of trade, commerce or business is undertaken in the course of Yes/No
actual carrying out of such advancement of any other object of general public utility
(D) Whether there is any activity of rendering any service in relation to any trade, commerce or business Yes/No
for any consideration as referred to in proviso to clause (15) of section 2?
(E) If yes, then percentage of receipt from such activity vis-à-vis total receipts %
(F) Whether such activity of rendering service is undertaken in the course of actual carrying out of such Yes/No
advancement of any other object of general public utility
ϭϲ͘ ,Iµ$¶RUµ'¶Ln 15 is Yes, the aggregate annual receipts from such activities in respect of that project/institution
S.No Name of Project/ Institution Amount of aggregate annual receipts from activities referred in 15A and 15D (In Rs.)
Total
(i) Whether the auditee has any business undertaking as referred to in sub-section (4) of section 11 Yes/No
If yes, then provide the following details of the business undertaking:
Business Undertaking
proviso to Clause (23C) of section 10 or sub-section (4A) of section 11, as the case may be
If yes, then provide the following details of such business: Yes/No
Objects
S. No. Name of TAN of Amount on Amount of Section Category of income/receipt Income/receipt Whether separate
the deductor which tax tax under Trade, Activity of Others in column 7 or 8 books of account
TDS on receipts
deductor has been deducted at which tax commerce rendering (specify the which is from have been
deducted at source has been or business any service nature) business maintained for
source (In deducted at (Rs.) in relation (Rs.) incidental to the activities
Rs.) source to any attainment of income/receipt
trade, the objects of which is mentioned
commerce the auditee. in column 10
or business (In Rs.) (Yes/No)
(Rs.)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
ϮϬ͘ Whether the provisions of twenty second proviso to clause (23C) of section 10 or sub-section (10) of section 13 are applicable. Yes/No
Ϯϭ͘ Whether auditee has filed Form No. 10BD for the previous year < If No then skip to row 23 > Yes/No
ϮϮ͘ Total Sum of donations reported in Form No. 10BD furnished by the auditee for the previous year (Amount in Rs..)
Donations not reported in Form No. 10BD /Not required to fill Form No. 10BD
Donations received by fund or trust or institution of the auditee which is approved under clause (b) of
(i) Amount in Rs.
sub-section (2) of section 80G
Donations received by fund or trust or institution of the auditee which qualifies for deduction under Amount in Rs.
;ŝŝͿ
section 80G (other than those donations qualifying under clause (b) of sub-section (2) of section 80G
or sub-clause (iv) of clause (a) of sub-section (2) of section 80G )
Donations received by fund or trust or institution of (a) Cash donations exceeding Rs. 2000 Amount in Rs.
the auditee approved under sub-clause (iv) of clause (a) (b) Donations received from other Amount in Rs.
of sub-section (2) of section 80G and which are not charitable trusts and institution or
eligible under sub-section (5) of section 80G from any fund or institution or trust or
any university or other educational
;ŝŝŝͿ institutions or any hospital or other
medical institution not eligible for
deduction
(c) Others < Specify the nature> Amount in Rs.
;ǀͿ
Donations received in kind Amount in Rs.
Amount of anonymous donation not taxable under section 115BBC on account of applicability
(c) Amount in Rs.
of clause (b) of sub-section (2) of section 115BBC
(d) Other anonymous donations taxable @ 30 % under section 115BBC Amount in Rs.
(e) Total (a+b+c+d) Amount in Rs.
;ǀŝŝͿ <Please specify the
Any other voluntary contribution not part of Form No. 10BD Amount in Rs.
nature>
;ǀŝŝŝͿ
Total donation not reported in Form No. 10BD [23(i)+23(ii)+23(iii)(d) +23(iv)+23(v)+23(vi)(e)+23(vii)] Amount in Rs.
Ϯϰ͘ Total voluntary contributions received by the auditee during the previous year [22+23(viii)] Amount in Rs.
Amount in Rs.
Ϯϱ͘ Total foreign contribution out of the total voluntary contributions stated in 24
< Fill Schedule FC>
Voluntary Contribution forming part of corpus (which are included in 24) Amount in Rs.
Corpus representing donations received for the renovation or repair of places notified under clause (b) of
sub-section (2) of section 80G eligible for exemption under Explanation 1A to the third proviso to clause Amount in Rs.
(A)
(23C) of section 10 or Explanation 3A to sub-section (1) of section 11 < Fill Schedule Corpus>
Ϯϲ͘
Corpus donations as referred to in clause (d) of sub-section (1) of section 11 or Explanation 1 to the third
proviso to section 10 (23C) eligible for exemption and invested in modes specified under sub-section (5) of Amount in Rs.
(B)
section 11 < Fill Schedule Corpus>
Ϯϳ͘ Voluntary Contributions required to be applied by the auditee during the previous year [24-{23(vi)(d)+26A+ 26B}] Amount in Rs.
Income other than voluntary contributions derived from property held under trust referred to in section 11 or
Income to be
Ϯϴ͘ income of fund or institution or trust or any university or other educational institution or any hospital or other Amount in Rs.
applied
medical institution (other than the contribution reported in serial number 24)
Amount in Rs.
Ϯϵ͘ Income applied outside India which is eligible under clause (c) of sub-section (1) of section 11
< Fill Schedule Int App>
ϯϬ͘ Income required to be applied in India by the auditee during the previous year [27+28-29] Amount in Rs.
ϯϭ͘ Application of Income (excluding application not eligible and reported under serial number 37)
;ŝͿ Total amount applied for charitable or religious purposes in India during +Electronic Other than Amount in Rs.
the previous year ( In Rs) Electronic
( In Rs.)
(a) Contribution or donation to any other person during the previous Amount in Rs.
year
Object wise application other than the application provided in (a)
;/Ϳ Religious Amount in Rs.
;//Ϳ Relief of poor Amount in Rs.
;///Ϳ Education Amount in Rs.
;/sͿ Medical relief Amount in Rs.
;sͿ Yoga Amount in Rs.
Preservation of environment (including watersheds, Amount in Rs.
(b) ;s/Ϳ
forests and wildlife)
Preservation of monuments or places or objects of Amount in Rs.
;s//Ϳ
artistic or historic interest
Advancement of any other objects of general public Amount in Rs.
;s///Ϳ
utility
Application which cannot be specifically categorised Amount in Rs.
;/yͿ
under (I) to (VIII)
;yͿ Total Amount in Rs.
(c) Total application [(a) + (b)(X)] Amount in Rs.
;ŝŝͿ Details of application out of (i) (a) and (i) (b) resulting in payment in excess of Rs. 50 lakh during the previous year to any person
S.No. Name of PAN of such Amount of Mode of application TDS
Application of Income
;ŝǀͿ Amount actually paid during the previous year which accrued during any earlier previous year but not Amount in Rs.
claimed as application of income in earlier previous year
;ǀͿ Amount in Rs.
Total amount to be allowed as application [31(i)(c)- 31(iii) +31(iv)]
;džŝŝͿ Donation to Any fund or institution or trust or any university or other educational institution or any Amount in Rs.
hospital or other medical institution referred to in sub - clause (iv), (v), (vi) or (via) of clause (23C) of
section 10 of the Act or any trust or institution referred to in section 11 or 12 of the Act not having
same objects
;džŝŝŝͿ Donation to any person other than any fund or institution or trust or any university or other educational Amount in Rs.
institution or any hospital or other medical institution referred to in sub - clause (iv), (v), (vi) or (via) of
clause (23C) of section 10 of the Act or any trust or institution referred to in sections 11 or 12 of the Act
;džŝǀͿ Application outside India for which approval under proviso to clause (c) of sub-section (1) of section 11 Amount in Rs.
has not been obtained
;džǀͿ Application outside India for which approval under proviso to clause (c) of sub-section (1) of section 11
has been obtained
;džǀŝͿ Applied for any purpose beyond the objects of the auditee Amount in Rs.
;džŝdžͿ Amount deemed to have been applied during the previous year under clause (2) of Explanation 1 to sub- Amount in Rs.
section (1) of section 11 < fill Schedule DI>
;dždžͿ Income accumulated as per the provisions of Explanation 3 to the third proviso to clause (23C) of section Amount in Rs.
10 or sub-section (2) of section 11 < fill Schedule AC>
;dždžŝͿ Income accumulated or set apart for application to charitable or religious purposes or stated objects of Amount in Rs.
trust or institution to the extent it does not exceed 15 % of the income
ϯϮ͘ Taxable Income [30- {31(xviii) to 31(xxi)}] Amount in Rs.
Income taxable under section 115BBI
(a) Whether the auditee has any deemed income referred to in sub-section (1B) of section 11 Yes/No Amount in Rs.
which is chargeable to tax @ 30 % under section 115BBI and the amount of such deemed If yes fill
ϯϯ͘ income? Schedule DI
(b) Whether the auditee has any deemed income referred to in Explanation 4 to third proviso Yes/No Amount in Rs.
to clause (23C) of section 10 or sub-section (3) of section 11 which is chargeable to tax @ If yes fill
30 % under section 115BBI and the amount of such deemed income? Schedule AC
(i) Whether income accumulated is applied for the purposes other than charitable Yes/No Amount in Rs.
or religious purposes or ceases to be accumulated or set apart for application
thereto
(ii) Whether such income accumulated ceases to remain invested or deposited in Yes/No Amount in Rs.
any of the forms or modes specified in sub-section (5) of section 11
(iii) Whether such income accumulated is not utilised for the purpose for which it Yes/No Amount in Rs.
is so accumulated or set apart during the period referred to in clause (a) of
Explanation 3 to third proviso to clause (23C) of section 10 or clause (a) of
Section 115BBI
(a) Whether the auditee has any income chargeable under section 12(2) and the amount of Yes/No Amount in Rs.
ϯϱ͘ such income.
Income as per Explanation 3B to sub-section (1) of section 11 in case of violation of clause (a) or (b) or (c) Amount in Rs.
(b)
or (d) of Explanation 3A to sub-section (1) of section 11 read with clause (b) of sub-section (2) of section < Fill Schedule Corpus>
80G
Income as per Explanation 1B to the third proviso to clause (23C) of section 10 in case of violation of Amount in Rs
(c) clauses (a) or (b) or (c) or (d) of Explanation 1A to the third proviso to clause (23C) of section 10 read with
< Fill Schedule Corpus>
clause (b) of sub-section (2) of section 80G
Income chargeable under sub-section (4) of section 11 Amount in Rs.
(d)
Whether deemed application is claimed as per clause (a) of sub-section (1A) of section 11 Yes/No Amount in Rs.
;ϮͿ
and the amount of such deemed application?
Whether a capital asset being property held under trust in part only for charitable or Yes/No Amount in Rs.
;ϯͿ
religious purpose is transferred and the net consideration for which it is transferred?
Whether deemed application is claimed as per clause (b) of sub-section (1A) of section 11 Yes/No Amount in Rs.
;ϰͿ
and the amount of such deemed application?
Application of income out of the following sources during the previous year
;Ϳ Income accumulated under third proviso to clause (23C) of section 10 or Total Amount
+Electronic modes Other than
under sub-section (2) of section 11 during any earlier previous year (Rs.)
Electronic modes
< Fill schedule
(Rs.) (Rs.)
AC>
Application of income out od different sources
;Ϳ Income deemed to be applied in any preceding year under clause (2) of +Electronic modes Other than Total Amount
Explanation 1 to sub-section (1) of section 11 during any earlier previous (Rs.) Electronic modes (Rs.)
year (Rs.) < Fill schedule
DI>
;Ϳ Income of earlier previous years up to 15% accumulated or set apart +Electronic modes Other than Total Amount
(Rs.) Electronic modes (Rs.)
(Rs.)
ϯϳ͘
;Ϳ Corpus +Electronic modes Other than Total Amount
(Rs.) Electronic modes (Rs.)
(Rs.) < Fill Schedule
Corpus>
;Ϳ Borrowed fund +Electronic modes Other than Total Amount
(Rs.) Electronic modes (Rs.)
(Rs.) < Fill Schedule
LB>
;&Ϳ Any other (Please specify) +Electronic modes Other than Total Amount
(Rs.) Electronic modes (Rs.)
(Rs.) < Fill Schedule
LB>
ϯϴ͘ Details of application resulting in payment or credit in excess of Rs. 50 lakh during previous year to a single person out of 37
S.no Name of person PAN Amount of Mode of Application TDS
application
(Rs.)
+Electroni Other than Total Whether any TDS Section Amou
c modes Electronic has been deducted under nt of
modes (Yes/No) which TDS
TDS has
been
deducted
(i) Whether provisions of twenty second proviso to clause (23C) of section 10 or sub-section (10) of section 13 are applicable? Yes/No
If yes in (i) specify the reason why the provisions of twenty second proviso to clause (23C) of section 10 or
13(10) and 22nd proviso to section 10(23C)
in Rs.
(b) Total income of auditee during the previous year Amount in Rs.
ϰϬ͘
Percentage of expenditure which is of religious nature to the total income [ Amount in (a)/(b)] %
(c)
Whether any amount is paid by way of salary, allowance or otherwise during the previous year to any specified person out of the Yes/No
(c) resources of the trust or institution for services rendered by that person to such auditee and the amount so paid is in excess of < If yes, fill
what may be reasonably paid for such services; Schedule SP-c >
Yes/No
Whether the services of the auditee are made available to any specified person during the previous year without adequate < If yes, fill
(d)
remuneration or other compensation; Schedule SP-d >
Yes/No
< If yes, fill
Whether any share, security or other property is purchased by or on behalf of the auditee from any specified person during the
(e) Schedule SP-e1/e2
previous year for consideration which is more than adequate;
>
Yes/No
Whether any share, security or other property is sold by or on behalf of the auditee to any specified person during the previous < If yes, fill
(f) year for consideration which is less than adequate; Schedule SP-f1/f2
>
Yes/No
(g) Whether any income or property of the auditee is diverted during the previous year in favour of any specified person < If yes, fill
Schedule SP-g >
Whether any funds of the auditee are, or continue to remain, invested for any period during the previous year, in any concern in Yes/No
(h) which any specified person has a substantial interest. < If yes, fill
Schedule SP-h >
ϰϯ͘ Specified Violation
Whether the auditee has incurred any specified violation as referred to in Explanation 2 to the fifteenth
proviso to clause (23C) of section 10 or Explanation to sub-section (4) of section 12AB and the amount of Yes/No Amount in Rs.
such violation
(a) Income of the auditee has been applied, other than for the objects of the trust or institution. Yes/No Amount in Rs.
Whether the auditee has income from profits and gains of business which is not incidental to the
attainment of its objectives or separate books of account are not maintained by auditee in respect of
(b) Yes/No Amount in Rs.
the business which is incidental to the attainment of its objectives.
Specified Violation
Whether the auditee, referred to in clause (a) of sub-section (1) of section 13, has applied any part
(c) of its income from the property held under a trust for private religious purposes, which does not Yes/No Amount in Rs.
enure for the benefit of the public.
Whether the auditee, referred to in clause (b) of sub-section (1) of section 13, has applied any part
(d) Yes/No Amount in Rs.
of its income for the benefit of any particular religious community or caste.
Whether any activity being carried out by the auditee is not genuine or is not being carried out in
(e) Yes/No Amount in Rs.
accordance with all or any of the conditions subject to which it was registered.
Whether the auditee has not complied with the requirement of any other law, for the time being in
< If yes, fill
(f) force, and the order, direction or decree, by whatever name called, holding that such non- Yes/No
schedule other law
compliance has occurred, has either not been disputed or has attained finality.
violation>
ϰϰ͘ Whether there is any claim of depreciation or otherwise has been made in terms of Explanation 1 to clause
If yes specify the
(23C) of section 10 or sub-section (6) of section 11 in respect of any asset, acquisition of which has been Yes/No
amount
claimed as an application of income and the amount of such depreciation?
ϰϱ͘ In view of provisions of nineteenth proviso to clause (23C) of section 10 or sub-section (7) of section 11,
please specify whether the trust or institution has claimed deduction under section 10 [other than clause Yes/No Amount in Rs.
(1), clause (23C) and clause (46) thereof] during the previous year and the amount of such claim?
Whether the auditee has taken or accepted any loan or deposit or any specified sum, exceeding the limit Yes/No Amount in Rs.
ϰϲ͘ specified in section 269SS during the previous year? (If yes, fill Schedule
269SS)
Whether the auditee has received an amount exceeding the limit specified in section 269ST, from a person in Yes/No Amount in Rs.
ϰϳ͘ a day; or in respect of a single transaction; or in respect of transactions relating to one event or (If yes, fill Schedule
occasion from a person during the previous year? 269ST)
Whether the auditee has repaid any amount being loan or deposit or any specified advance exceeding the limit Yes/No Amount in Rs.
ϰϴ͘ specified in section 269T, during the previous year? (If yes, fill Schedule
269T)
Whether the auditee is required to deduct or collect tax as per the provisions of Chapter XVII-B or Chapter Yes/No (If yes, fill Schedule
XVII-BB? TDS/TCS/
Statement of
ϰϵ͘
TDS/TCS/ Interest
on TDS/TCS as
applicable)
Total
Dropdowns
to be
provided for
last five
previous
years
beginning
from the
current
previous
year
Yyyy ± yyyy
Total
Schedule ACA: Details of accumulated income taxed in earlier assessment years under sub-section (3) of section 11
Assessment year in which this amount was taxed
Dropdowns to be provided last five previous years beginning from the previous year preceding the current previous year
Year of
accumulation Yyyy ± yyyy Yyyy ± yyyy Yyyy ± yyyy Yyyy ± yyyy Yyyy ± yyyy
(F.Y.)
Dropdowns to be
provided for last
five previous
years beginning
from the current
previous year
Yyyy ± yyyy
Total
Schedule SP-a: Whether any part of income or property of the auditee is lent, or continues to be lent, to the specified person during the
previous year?
Schedule SP-b: Details of land, building or other property of the auditee which is, or continues to be, made available during the previous year for use of the
specified person, during the previous year :
S. No. Details of asset Duration for which asset Details of rent for the Details of other compensation for the
Name of PAN of is, or continues to be, previous year previous year
specified specifie made available for the use
person d of specified person during
person the previous year,
< land/
building/ other
property >
Schedule SP-c: Details of salary, allowance or otherwise which is paid to the specified person out of the resources of the auditee for services rendered by him
during the previous year
S. No. Name of specified PAN of specified Nature of services Details of payment for the previous year
person person rendered by specified
person
Nature of payment Amount of Reasonable
payment amount for
(in Rs) services
(1) (2) (3) (4) (5) (6) (7)
< Salary/ Allowance/
Otherwise (please
specify)>
Schedule SP-d: Details of the services of the auditee are made available to the specified person during the previous year?
Schedule SP- e 1 : Details of any share, security is purchased by or on behalf of the auditee from the specified person during the previous year?
Schedule SP- f 1: Details of any share, security sold by or on behalf of the trust or institution to a specified person during the previous year?
Name PAN of Nature Details of Shares or Security Details of Other Property being Movable
S. of specifi of
No specifi ed propert
. ed person y sold Name Numbe Price Total Adequate Nature Number Price Total Adequate
person of the r of of considerati considerati of of of considerati considerati
Compa shares each on share on for movab movabl movab on for on
ny or sold share /security share or le e le property
Concer during or security propert properti propert during the
n of the securit y es sold y previous
which previo y year
the us year
shares
are sold
<Share/
Security/
Other
Property
>
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
Schedule SP-g: Details of any income or property which is is diverted during the previous year in favour of
any specified person
S Name of specified person in whose favor PAN of specified Details of Income or property that is diverted
No income or property diverted person
Nature of Income or property Value of income or property
that is diverted that is diverted
(In Rs.)
(1) (2) (3) (4) (5)
Schedule h : Details of any funds that are, or continue to remain, invested in any concern during the previous year in which the specified person has a substantial
interest
S No Details of the Concern in which funds are, or continue to remain, invested Details of substantial interest
Nature Name of Address Amount duration of investment during Nature of Income Name of PAN of Nature of Nature
of concern of that is or the previous year investment from specified specified substantial of
concern concern continues investment person person interest concern
in which to remain during the having in which
funds are invested year substantial funds
continue in concern interest in are
to during the concern continue
remain year From To to
invested (In Rs.) dd/mm/yyyy dd/mm/yyyy remain
invested
<
Company/
Others>
S.no Name of law under Nature of non- Date of order, Whether the If yes, whether Has the dispute been
which non-compliance compliance direction or order, direction dispute has finalised in favour of
has occurred decree, holding or decree, has attained finality the auditee
that such non- been disputed
compliance has before any court
occurred or appellate
forum
(1) (2) (3) (4) (5) (6) (7)
Schedule TDS disallowable: Details of amounts inadmissible amount disallowable under thirteenth proviso to clause (23C) of section 10 or sub-
section (1) of section 11 read with sub-clause (ia) of clause (a) of section 40:
(a) Details of payment on which tax is not deducted
(b) Details of payment on which tax has been deducted but has not been paid on or before the due date specified in sub- section (1) of section
139
Date of Payment Amount of Nature of Name of PAN or Address of Amount Amount out of (7)
Dd/mm/yyyy payment payment Payee Aadhaar of Payee of tax deposited, if any
(in Rs.) payee, if deducted
available
(1) (2) (3) (4) (5) (6) (7) (8)
Schedule 40A(3): Details of amount is disallowable under thirteenth proviso to section 10(23C ) or Explanation 3 to sub-section (1) of
section 11 read with sub-section (3) of section 40A
S. Date of payment Amount of payment Nature of Details of payee
No. (In Rs.) payment
(In Rs.) Name PAN or aadhaar, if available Address
Schedule 40A(3A): Details of Amount disallowable under thirteenth proviso to section 10(23C )/sub-section (1) of section 11 read with sub-
section (3A) of section 40A
Schedule 269SS: Details of loan or deposit or any specified sum taken, exceeding the limit specified in section 269SS during the previous
year
S.No Name of PAN or Address Loan or Amount of Whether the Maximum By cheque or Whether
the lender aadhaar, if deposit or loan or loan or amount Bank draft or use account
or available any deposit deposit was outstanding in of electronic payee if by
depositor specified taken or squared up the account at clearing system cheque or
sum accepted during the any time during through a bank Bank draft?
previous the previous year account or any
year? other mode
Yes/No
2[Schedule 269ST: Details of amount received exceeding the limit specified in section 269ST, from a person in a day; or in respect of a single
transaction; or in respect of transactions relating to one event or occasion from a person during the previous year
______________________
2. Substitted by the IT (Eleventh Amdt.) Rules, 2023, w.e.f. 23-6-2023.
Schedule 269T: Details of repayment of any amount being loan or deposit or any specified advance exceeding the limit specified in section 269T, during the
previous year?
S.No Name PAN, if Address Loan or Amount Please Whether Whether Maximum By cheque or Whether
available deposit or specify Account Squared amount Bank draft or account
any mode of payee, if up? outstanding use of payee if by
specified receipt by cheque electronic cheque or
advance [by cheque or or bank clearing system bank draft?
Bank draft or draft? through a bank
use of electronic account or nay
clearing system other mode
through a bank
account or any
other]
Schedule TDS/TCS
Tax Section Nature Total amount Total amount on Total amount Amount of Total amount on Amount of tax Amount of
Deduction of of payment which tax was on which tax tax deducted which tax was deducted or tax deducted
and payment or receipt of required to be was deducted or collected deducted or collected on or collected
Collection the nature deducted or or collected at out of (6) collected at less (8) but not
Account specified in collected out of specified rate than specified deposited to
Number column (3) (4) out of rate out of (7) the credit of
(TAN) the Central
Government
out of (6)
and (8)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Tax deduction and collection account Amount of interest under section 201(1A) Amount paid out of Date of payment
number (TAN) or 206C(7) is payable column (2) Dd/mm/yyyy
(1) (2) (3) (4)
(7). $ In serial number 11, for the objects of the auditee, one or more of the following options shall be selected:
S.no Object Code
(1) Religious 1
(2) Relief of poor 2
(3) Education 3
(4) Medical relief 4
(5) Yoga 5
(6) Preservation of environment (including watersheds, forests and wildlife) 6
(7) Preservation of monuments or places or objects of artistic or historic interest 7
(8) Advancement of any other objects of general public utility 8
(8) $$ In serial number 14(ii), in column (2) one or more of the codes shall be selected:
S.No Nature of books of account or other document as provided in rule 17AA Code
(1) Cash book 1
(2) Ledger 2
(3) Journal 3
(4) Copies of bills, whether machine numbered or otherwise serially numbered, wherever such bills are issued by the assessee, 4
and copies or counterfoils of machine numbered or otherwise serially numbered receipts issued by the assessee
(5) Original bills wherever issued to the person and receipts in respect of payments made by the person 5
(6) Any other book that may be required to be maintained in order to give a true and fair view of the state of the affairs of the 6
person and explain the transactions effected
(7) Books of account, as referred in Serial Nos. 1 to 6, for business undertaking referred in sub-section (4) of section 11 of the Act 7
(8) Books of account, as referred in Serial Nos. 1 to 6,, for business carried on by the assessee other than the business undertaking 8
referred to in sub-section (4) of section 11 of the Act
(9) Record of all the projects and institutions run by the person containing details of their name, address and objectives 9
(10) Record of income of the person during the previous year as per rule 17AA(1)(d)(ii) 10
(11) Record of application of income etc. out of income during the previous year as per rule 17AA(1)(d)(iii) 11
(12) Record of application of income out of the income of any previous year preceding the current previous year as per rule 12
17AA(1)(d)(iv)
(13) Record of voluntary contribution made with a specific direction that they shall form part of the corpus, as per rule 13
17AA(1)(d)(v) ;
(14) Record of contribution received for the purpose of renovation or repair of temple, mosque, gurdwara, church or other place 14
notified under clause (b) of sub-section (2) of section 80G which is being treated as corpus, as per rule 17AA(1)(d)(vi)
(15) Record of loan and borrowings as per rule 17AA(1)(d)(vii) 15
(16) Record of properties as per rule 17AA(1)(d)(viii); 16
(17) Record of specified persons as per rule 17AA(1)(d)(ix); 17
(18) Any other documents containing any other relevant information as per rule 17AA(1)(d)(x). 18
(9) ^In serial numbers 17 (ii)(c) and 18(ii)(c) upload the Balance Sheet, Profit and Loss Account and Audit Report in Form 3CA
or 3CB as applicable (e-filing utility to provide upload facility) for the business undertaking or business incidental to
objects.
(10) + Electronic modes shall be the following modes referred in rule 6AABA of the Income-tax Rules, 1962:
(a) Credit Card;
(b) Debit Card;
(c) Net Banking;
(d) IMPS (Immediate Payment Service);
(e) UPI (Unified Payment Interface);
(f) RTGS (Real Time Gross Settlement);
(g) NEFT (National Electronic Funds Transfer); and
(h) BHIM (Bharat Interface for Money) Aadhar Pay;
(11) ^^In serial number 41, select one or more of the following codes for specified person:
S. Nature of person Code
No
(1) the author of the trust or the founder of the institution; 1
(2) any person who has made a substantial contribution to the trust or institution, that is to say, any person whose total 2
contribution up to the end of the relevant previous year exceeds fifty thousand rupees;
(3) where such author, founder or person is a Hindu undivided family, a member of the family; 3
(4) any trustee of the trust or manager (by whatever name called) of the institution; 4
(5) any relative of any such author, founder, person, member, trustee or manager as aforesaid; 5
(6) any concern in which any of the persons referred above have a substantial interest. 6
(12) Particulars in Schedule 269ST need not be given in the case of receipt by or payment to a Government company, a banking
Company, a post office savings bank, a cooperative bank or in the case of transactions referred to in section 269SS or in the
case of persons referred to in Notification No. S.O. 2065(E) dated the 3rd July, 2017;