Form 10B or Form 10BB?
| Test | Form 10B | Form 10BB |
|---|---|---|
| Total income before exemption above ₹5 crore | Yes | No |
| Foreign contribution received | Yes | No |
| Income applied outside India | Yes | No |
| All other registered trusts and institutions | No | Yes |
If any one of the Form 10B tests is met, Form 10B must be used.
Due dates.
| Year | Form | Due |
|---|---|---|
| 2025-26 (AY 2026-27) | Form 10BB | 21 October 2026, after the extension |
| 2026-27 onwards | Form 112 | One month before the return due date |
How we help.
Confirm the form
Against the Form 10B tests.
The accounts
Including application of income.
Form 10BB
And support the ITR-7 filing.
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 10BB for trusts supported from the UK.
We file Form 10BB for Indian trusts, schools and NGOs, including those supported by UK donors.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
Form 10BB FAQs.
Need a trust audit report?
We will confirm 10B or 10BB 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.