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अकाउण्टएड Profile picture
अकाउण्टएड
@AccountAid
Follow us for fun and for facts about NGOs, CSR, AccountAbility and other abiding mysteries...
Feb 23, 2023 • 5 tweets • 2 min read
#TAXAUDIT | New disclosures in form 10B for charities include:
- List of board/trustees
- List of a/c books/records
- Earning from activities of General Public Utility
- Business activity
- Donations in kind
- Anonymous donations
- 10BD details
- Breakup of donations
1/n - Application of income under 8 categories further sliced & diced as
• cash & electronic payments
• capital & revenue
- Details of payees getting > ₹50 lakh during year
- Disallowances
- Application of income acc to sources (corpus, reserves, accumulated, etc)
2/n