10B in Income Tax

10B in Income Tax

What is Form 10B ?

If a taxpayer has submitted Form 10A to register as a charity trust or religious institution, or if the taxpayer is already registered, Form 10B allows the taxpayer to submit an audit report. The CA that the taxpayer added under the My CA service has access to Form 10B and is given the appropriate form.

Who may use Form 10B?

Form 10B is accessible to CAs who have registered as users on the e-Filing site. In addition, the taxpayer must assign the form to the CAs before they can access, update, evaluate, and submit it.

When must Form 10B be filed?

The accounts for the year must be audited by a CA if the total revenue of a trust or institution is calculated without taking Sections 11 and 12 into consideration and exceeds the maximum amount exempt from income tax in any particular financial year. The person must submit the Form 10B, duly completed, signed, and validated by the CA, along with the receipt for the specified income and the income return in order to comply with this requirement.

Is submitting Form 10B online required?

Yes, starting with AY 2020–21, Form 10B must only be submitted electronically.

How does one submit a Form 10B?

A taxpayer assigns Form 10B to CA. The CA can use a registered, active, and valid DSC to upload and e-Verify the form. To finish the filing procedure, the taxpayer must accept the request and e-Verify it using DSC or EVC.

Conditions to Request This Service

  • The new income tax e-Filing web 2.0 platform has both the taxpayer and the CA enrolled as users.
  • The taxpayer’s and the CA’s PAN cards are in good standing.
  • The My CA service has added CA for Form 10B for the Indian taxpayer.
  • Digital Signature Certificate (DSC) of the CA that is legitimate, registered, and active.
  • The assessee should submit Form 10A and Form 10B, which are both available under the taxpayer login, in order to apply for enrollment as a charitable or religious trust or institution under section 12A if they have not already done so.

Easy Access and Form 10B Filing Procedure

Using the new e-Filing facility to submit Form 10B for income tax purposes electronically. To complete and submit Form 10B for income tax purposes online, follow the instructions.

Complete Online Form 10B Filing Procedure through New CA Portal

The form must first be assigned to the CA via the assessee before the CA can log in and access it. The My CA user handbook would contain instructions on how to assign the forms to CA.

Step 1: Open the official website and use your valid CA credentials to access the new ITR e-Filing portal.

Step 2: To examine all the income tax forms that taxpayers have allocated to you, click Pending Actions > Worklist.

Step 3: You can accept or reject the forms you were given by providing a reason and sending them to the assessee. Select Form 10B from the list for the relevant assessee. The form would be successfully accepted, and a message would be displayed.

Step 4: Tap on the file form for income tax form 10B in the Worklist. Verify your information and tap proceed in step five.

Step 6: Click on Let’s Get Started on the Instructions page.

Step 7: Complete all the required fields, then tap Preview.

Step 8: Select “Proceed to e-Verify” on the Preview screen.

Step 9: After selecting yes, the e-Verify page would be displayed. Verify the form using DSC.

For further information, please refer to the e-Verify user handbook approach.

When the validation is successful, the assessee will receive emails and SMS messages asking him or her to accept or reject the Form 10B.


For more information on how to accept or reject Form 10B as an assessee, consult the dashboard and worklist user manuals.