When Form 10B applies.
- Total income above ₹5 croreBefore applying the exemption, in the year.
- Foreign contributionsAny foreign contribution received in the year.
- Income applied outside IndiaAny part of income applied outside India.
- OtherwiseSmaller trusts use Form 10BB.
Due dates and the new form.
| Year | Form | Due |
|---|---|---|
| 2025-26 (AY 2026-27) | Form 10B | 21 October 2026, after the extension |
| 2026-27 onwards | Form 112 | One month before the return due date |
See Trust Audit Services and ITR-7 Return Filing.
How we help.
Which form applies
Income, foreign funds and application outside India.
The accounts
Receipts, application and investments.
Form 10B
With all annexures.
On the portal
Then the trust accepts and verifies it.
Why clients choose us for audits.
Every audit is led and signed by Chartered Accountants in India.
Findings written for UK boards, audit committees and group auditors.
A written engagement letter with scope, timetable and fee.
Independence checks and a second-partner review on every report.
Encrypted document sharing, with site visits where the work needs them.
Clear, prioritised recommendations your team can act on.
Form 10B for trusts supported from the UK.
We file Form 10B for Indian trusts and NGOs, including those funded by UK charities and donors.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
Form 10B FAQs.
Does your trust need Form 10B?
We will check which form applies and file it on time.
This page is general guidance based on the Income-tax Act, 2025 and the rules and return forms as they stand. It is not legal or financial advice for your situation. Forms, eligibility and due dates can change each year, so please check with us before filing.