Who is required to file an audit report in Form 10BB?
​​​The trusts or institutions registered under Section 12AB or approved under Section 10(23C) satisfying all of the following conditions must file an audit report in Form 10BB:

​If the total income of the trust or institution, without giving effect to the provisions of sections 11 and 12 or Section 10(23C) (iv), (v), (vi), (via) of the Act, is up to Rs. 5 crores;
If such trust or institution has not received any foreign contribution during the previous year; and
If such trust or institution has not applied any part of its income outside India during the previous year.​
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