Audit report in the case of a fund or trust or institution or any university or other
educational institution or any hospital or other medical institution, under clause (b) of the tenth proviso to clause (23C) of section 10, or sub-clause (ii) of clause (b) of sub-section (I) of section 12A of the Income-tax Act, 1961 (the Act), as the case may be, is required to be furnished in Form No. lOB I Form No. 10BB.

FOR MORE DETAILS CLICK THE LINK :-circular-17-2023 (1)