Audit report under section 348 in the case of a registered non-profit organisation (NPO)

Part-A [Personal information of the auditee (registered non-profit organisation)]

1.

Name:

(refer Note 1)

2.

Address:

(refer Note 2)

3.

Permanent Account Number:

4.

Tax Year:

5.

Other addresses, if applicable

(refer Note 3)

6.

(refer

Note 5)

(a)

Whether regular income under section 335 for the tax year exceeds five crore rupees

Yes/No

(b)

Whether foreign contribution received during the tax year exceeds ten lakh rupees

Yes/No

(c)

Whether application of income outside India during the tax year exceeds ten lakh rupees

Yes/No

Part-B (Other information)

(Column (2) will apply if answer to either 6(a) or 6(b) or 6(c) is yes and Column 1 will apply in other cases)

Sl.

No.

Particulars

Small

registered NPOs

(Refer Note 4)

Large

registered NPOs

(Refer Note 4)

Column (1)

Column

(2)

7.

Whether it is registered non-profit organisation as defined under section 355(g)?

Yes/No

Yes/No

8.

Type ofthe auditee

(refer Note 6)

(refer Note 6)

9.

Whether established under an instrument?

Yes/No

Yes/No

10.

Whether recognized under the Income-tax Act,1961 (43 of 1961) (as it existed prior to its repeal) or Income-tax Act, 2025 (30 of 2025)? (refer Note 7)

Yes/No

Yes/No

(If Yes,

Schedule A)

(Refer Note 8)

11.

Objects of the auditee

(refer Note 11)

(refer

Note 11)

12.

Whether there is any change in management during the tax year? (refer Note 18)

Yes/No

(If Yes,

Schedule B)

Yes/No

(If Yes,

Schedule B)

13.

Whether any modification of the objects has been adopted or undertaken?

Yes/No

Yes/No

14.

Where provisional recognition has been granted, whether activities have commenced during the tax year?

Yes/No

Yes/No

(If Yes,

Schedule C)

15.

Whether the books of account and other documents have been kept and maintained in the form and manner and at such place as prescribed under rule 187 by the auditee?

Yes/No

Schedule D

16.

Whether, in any of the projects/institutions run during the tax year, one of the charitable purposes is advancement of any other object of general public utility?

Yes/No

(If Yes,

Schedule E2)

Yes/No

(If Yes,

Schedule E1)

17.

Whether there is any business undertaking as referred to in section 344

Yes/No

(If Yes,

Schedule F)

Yes/No

(If Yes,

Schedule F)

18.

Whether there is any income being profits and gains from any business as referred in section 345

Yes/No

(If Yes,

Schedule G)

Yes/No

(If Yes,

Schedule G)

19.

Whether the receipts on which tax has been deducted at source referred to in section 393(1) [Table: Sl. No. 1, 6, and 8(ii)] have been duly incorporated in schedule E1/E2, F and G?

Yes/No

Yes/No

(Fill

Schedule H)

20.

Whether the provisions of section 353 are applicable?

Yes/No

Yes/No

21.

Whether Form No. 113 has been furnished for the tax year?

Yes/No

Yes/No

22.

Donations (Amount in Rs.)

Schedule I, U, T,

(refer Note 14)

Reported

in Form

No. 113

Non-

reported

in Form

No. 113

Total

Donations

(A)+(B)

Foreign donations out of

(C)

Corpus

Donations

out of (C)

Anonymous Donations

taxable under section

337[Table:

Sl. No. 1] out of (C)

Donations

required to

be applied (C-E-F)

(A)

(B)

(C)

(D)

(refer

Note 19)

(E)

(F)

(G)

23.

Regular income as referred to in Section 335

Schedule J

[Schedule J (5)]

Schedule J

[Schedule J (5)]

24.

(a)

Whether any Income is applied outside India?

Yes/No

Yes/No

(b)

If Yes in 24(a) above, amount not to be included in regular income as per the provisions of section 338(a).

(Amount)

Schedule W

[Schedule W(13)]

25.

Regular Income required to be applied in India during the tax year [23-24]

(Amount )

(Amount )

26.

Application of income

Schedule L

[Schedule L(xxii)]

Schedule K

[Schedule

K(xxiv)]

27.

Taxable regular income

Regular

income (25)

Application

of Income (26)

Accumulated

income under section 342

Deemed

accumulated

income under section 343

Taxable regular income

(A)

(B)

(C)

(D)

(E) = (A)-

[(B)+(C)+(D)]

(can‘t be negative)

28.

Specified income

Schedule N

(Schedule N(14))

Schedule M

[Schedule M(n)]

29.

Residual Income as per Section 355(j)

(Amount)

(Amount)

30.

Total Income (27E+28+29)

(Amount)

(Amount)

31.

(a)

Whether there is application of income out of the sources other than the total income of tax year?

Yes/No

Yes/No

(b)

If yes, in 31(a) above, please fill the schedule

Schedule P

(Schedule P(7))

Schedule O

(Schedule

O(G)(3))

32.

(a)

Whether provisions of section 353 are applicable?

Yes/No

Yes/No

(b)

If yes in 32(a) above, please fill the schedule

Schedule Q

Schedule Q

33.

Amount of expenditure incurred during the tax year which is ofa religious nature

(Amount)

(Amount)

34.

Percentage of expenditure (which is of religious nature to the total income as mentioned in Row 30 above)

[(33/30) %]

35.

Details of related person (refer Note 16) as referred to in section 355(h)

Code of Person

referred to in section 355(h)

(refer Note 12)

Name of

such person

PAN of

such

person

Aadhar

number of such

person, if allotted

Address of such

person

If code 2

selected in

column (1)

specify the

amount of

contribution

made to the auditee

(1)

(2)

(3)

(4)

(5)

36.

(a)

Is there any transaction with any related person?

Yes/No

Yes/No

(b)

If yes in 36(a) above, please fill the amount particulars of such transactions

(Amount)

of the

transactions

Schedule R

37.

(a)

Is there any specified violation?

Yes/No

Yes/No

(b)

If yes, in 37(a) above, please fill the schedule

Schedule S

Schedule S

38.

(a)

Whether there is any claim of depreciation or otherwise has been made in respect of any asset in contravention to section 341(3)(a), acquisition of which has been

claimed as an application of income?

Yes/No

Yes/No

(b)

If yes in 38(a) above, amount of such depreciation claimed

(Amount)

(Amount)

39.

(a)

In view of provisions of section 333, please specify whether deduction claimed under section 11 during the tax year?

Yes/No

Yes/No

(b)

If yes in 39(a) above, amount of such claim

(Amount)

(Amount)

40.

(a)

Whether taken or accepted any loan or deposit or any specified sum, exceeding the limit specified in section 185 during the tax year?

Yes/No

Yes/No

(b)

If yes in 40(a) above, please fill the schedule

Schedule ZI

Schedule ZI

41.

(a)

Whether received an amount exceeding the limit specified in section 186?

Yes/No

Yes/No

(b)

If yes in 41(a) above, please fill the schedule

Schedule ZJ

Schedule ZJ

42.

(a)

Whether repaid any amount being loan or deposit or any specified advance exceeding the limit specified in section 188, during the tax year?

Yes/No

Yes/No

(b)

If yes in 42(a) above, please fill the schedule

Schedule ZK

Schedule ZK

43.

(a)

Whether required to deduct or collect tax as per the provisions of Chapter XIX-B?

Yes/No

Yes/No

(b)

If yes in 43(a) above, please fill the Schedules as applicable

Schedules

ZL-1 to ZL- 3

Schedules ZL-1 to

ZL-3

Details of recognition of the auditee under the Act

(details of all the recognition which are valid during the tax year should be provided, however where the auditee has got the recognition after provisional recognition the details of provisional recognition need not be provided)

Relevant Act

(Income-tax

Act,1961 (43 of 1961) (as it existed

prior to its

repeal) /or

Income-tax

Act, 2025 (30 of 2025))

Section of the Act

(refer note 8)

Date

(dd/mm/yyyy)

Unique Recognition No.

(URN), if available

Authority granting

recognition

Date from

which

recognition is effective

(dd/mm/yyyy)

(1)

(2)

(3)

(4)

(5)

(6)

(a) Details of all the Author (s)/ Founder (s)/ Settlor (s)/Trustee (s)/ Members of society/Members of the Governing Council/ Director (s)/ shareholders holding 5% or more of shareholding / Office Bearer (s) of the auditee at any time during the tax year

Name of person

Relation

with the

auditee (refer Note 9)

Percentage of

shareholding in

case of shareholder

Unique

Identification Number

(refer Note 10)

ID Code

(refer Note 10)

Address

Whether

there is

any

change in relation

during tax year

(Yes/No)

If Yes, specify the change

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(b) In case ifany of the persons [as mentioned in row (a)] is not an individual, then provide the following details of the natural persons who are beneficial owners (5% or more) of such person at any time during the tax year

Sl. No.

Name

Unique

Identification

Number (refer Note 10)

ID Code

(refer Note 10)

Address

Non

individual

person [as

mentioned in row

(a)] in

which

beneficial

ownership held

Percentage of

beneficial

ownership

Whether there is any

change

during

the tax

year of audit

(Yes/No)

If yes,

specify the

change

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(i)

Date of commencement of activities

d

d

m

m

y

y

y

y

(ii)

Whether application for registration under section 332(3)(Table: Sl. No 3) has been filed?

Yes/No

(iii)

If yes in (ii) above, provide the following details regarding application for registration under section 332(3)(Table: Sl. No 3)

S.No

Date of

Application

Status of registration in pursuance to application

Date of Registration

/Cancellation based on such application

URN of such registration

(Pending/

Registr ation

granted/Registration cancelled)

( dd/mm/yyyy)

Details of the books of account and other documents

S.

No

Nature

Books

(Refer Note

12)

Whether

maintained by the

auditee

(Yes/No)

Whether

maintained in a

computer system, (Yes/No)

Whether

maintained at

registered office

(Yes/No)

If maintained at any place other than the registered place

Whether the books of account have

been

audited (Yes/No)

Address

of such Place

Date of decision

by

management to keep

account

at

such place

Date

of

intimation books

of

accounts

are kept

at such place

under rule

187(4)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(A)

Whether any commercial activity is being carried on by the auditee referred to in section 346?

Yes/No

(B)

If yes, then percentage of receipt from such commercial activity vis-à-vis total receipts

%

(C)

Whether such commercial activity is undertaken in the course of actual carrying out of such advancement of any other object of general public utility

Yes/No

(D)

Gains from such commercial activities during the tax year under section 335(e)

(Amount)

If (A) is Yes, the aggregate annual receipts from such activities in respect of that project/institution

S.No

Name of Project/ Institution

Amount of aggregate annual receipts from activities referred in (A) above (In Rs.)

(I)

(II)

(III)

Total

(A)

Whether any commercial activity is being carried on by the auditee referred to in section 346?

Yes/No

(B)

If yes, then percentage of receipt from such commercial activity vis-à- vis total receipts

%

(C)

Whether such commercial activity is undertaken in the course of

actual carrying out of such advancement of any other object of general public utility

Yes/No

(D)

Gains from such commercial activities during the tax year under section 335(e)

(Amount)

(E)

Amount of aggregate annual receipts from activities referred in (A) above (In Rs.)

(Amount)

Provide the following details of the business undertaking:

(a)

Nature of Business Undertaking

(b)

Business Code

(c)

Whether separate books of account have been maintained for the business undertaking (refer note 13)

Yes/No

(d)

Aggregate Annual receipts from such business undertaking

(Amount)

(e)

Gains from such commercial activities during the tax year under section 335(e)

(Amount)

Provide the following details of such business:

(a)

Nature of Business

(b)

Business Code

(c)

Whether separate books of account have been maintained for the business (refer note 13)

Yes/No

(d)

Whether the business is incidental to the attainment of the objects of the auditee

Yes/No

(e)

Aggregate Annual receipts from such activities

(Amount)

(f)

Gains from such commercial activities during the tax year under section 335(e)

(Amount)

Details of the receipts ofthe auditee on which tax has been deducted at source referred to in section 393(1)[Table: Sl . No. 1, 6, and 8(ii)] :

Name

of the

deduct or

TAN of

deduct or

Amoun t on

which tax has been

deducte d at

source

Amoun

t of tax

deducte d at

source

Provisio n

under

which tax

has

been

deducte

d at source

Aggregate receipts from

Receipt in column 7 included in

s c h e d u l e

E 1 ( I I I ) / S c h e d u l e E 2 ( E )

Receipt in

column 7

include d in

schedul

e F(d)

Receipt in

column 7

include d in

schedul

e G(e)

Receipt in

column 7

include d in

none of (9),

(10) and (11)

Commerci

al Activity

Others

(specif y the

nature)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

Donations not reported in Form No. 113/Not required to fill Form No. 113

(i)

Donations qualifying under section 133(1)(b)(vi) received by the auditee

(Amount)

(ii)

Donations received by the auditee which qualifies for deduction under section 133 (other than those donations qualifying under section

133(1)(b)(vi) or section 133(1)(b)(ii))

(Amount)

Donation received by the auditee

(a)

Cash donations exceeding ₹ 2000 not qualifying under section 133(5)

(Amount)

(iii)

approved u/s 354 and which are not qualifying u/s 133(3)/(4)/(5)

(b)

Donations received from other registered non- profit organisations not eligible for deduction

(Amount)

(c)

Others < Specify the nature>

(Amount)

(d)

Total (a)+(b)+(c)

(Amount)

(iv)

Donations which could not be reported in Form No. 113 due to non-

availability of identification of donor as required under Form No. 113

(Amount).

(v)

Donations received in kind not qualifying as per the provisions of section 133(4)

(Amount)

(vi)

Anonymous Donations referred to in section 337(Table: S. No. 1)

(a)

Amount of anonymous donations received by a registered non- profit organisation not taxable under section 337[Table: Sl. No 1]

(Amount)

(b)

Amount of anonymous donations other than (a) above, which are upto ₹ 100000 or 5% of donations, whichever is higher, and not taxable under section 337[Table: Sl. No 1]

(Amount)

(c)

Other anonymous donations taxable @ 30 % under section 337 [Table: Sl. No 1]

(Amount)

(d)

Total (a+b+c)

(Amount)

(vii)

Any other donation not part of Form No. 113

(specify the nature)

(Amount)

(viii)

Total donation not reported in Form No. 113 [(i)+(ii)+(iii)(d) +(iv)+(v)+(vi)(d)+(vii)]

(Amount)

S. no

Section

(Amount)

1

Income from any charitable or religious activity, for which such non-profit organisation is registered, as referred to in section 335(a)

2

Income derived from property, deposit or investment as referred to in section 335(b)

3.

Income derived from property, deposit or investment as referred to in section 335(c)

3

Donations as referred to in section 335(d)<row no.22G>

4

Gains from commercial activities, if any, as referred to in section 335(e) < Schedule E1/E2(D) + schedule F(e) + schedule G(f)>

Schedule

E1/E2(D)

+ schedule F(e) +

schedule G(f)

5

Total Regular income [1+2+3+4]

Application of Income (excluding application not eligible and reported under Row number 31)

(i)

Total amount applied for charitable or religious purposes in India during the tax year

Electronic

(Amount)

(refer Note 15)

Other than

Electronic

(Amount)

(Amount)

(a)

Donation to any other person during the tax year

(Amount)

Object wise application other than the application provided in (a)

(I)

Religious

(Amount)

(II)

Relief of poor

(Amount)

(III)

Education

(Amount)

(IV)

Medical relief

(Amount)

(V)

Yoga

(Amount)

(b)

(VI)

Preservation of environment (including watersheds, forests and wildlife)

(Amount)

(VII)

Preservation of monuments or places or objects of artistic or historic

interest

(Amount)

(VIII)

Advancement of any other objects of general public utility

(Amount)

(IX)

Application which cannot be

specifically categorised under (I) to (VIII)

(Amount)

(X)

Total

(Amount)

(c)

Total application [(a) + (b)(X)]

(Amount)

(ii)

Details of application out of (i) (a) and (i) (b) resulting in payment in excess of rupees. 50 lakh during the tax year to any person

S.No.

Name

of

person to

whom amount

paid or

credited

PAN

of

such person

Amount of

application

Mode of application

TDS

+Electronic modes

(Amount)

(Refer Note 15)

Other

than

Electronic modes

(Rs.)

Total

Whether

any TDS

has been

deducted

Yes/No

Provision under

which TDS has

been deducted

(iii)

Amount which was not actually paid during the tax year [if included in (i)(c)]

(Amount)

(iv)

Amount actually paid during the tax year which accrued during any earlier tax year but not claimed as application of income in earlier tax year

(Amount)

(v)

Total amount to be allowed as application [(i)(c)- (iii) +(iv)]

(Amount)

(vi)

Bifurcation of application in (v) into Revenue or Capital

(Amount)

(a)

Revenue

(Amount)

(b)

Capital

(Amount)

(vii)

Amount invested or deposited back in corpus which was applied during any preceding tax year and not claimed as application during that tax year.

(Amount) [fill Schedule T(4)]

(viii)

Repayment of loan or borrowing during the tax year which was earlier applied and not claimed as application during that tax year.

(Amount) (fill Schedule V)

Amount to be disallowed from application

(ix)

Amount disallowable under section 341(1)(a) read with section 35(b)(i)

(Amount) (fill schedule ZF)

(x)

Amount disallowable under section 341(1)(a) read with section 36(4)/section 36(5)/section 36(6)

(Amount) (fill schedule ZG/schedule ZH)

(xi)

Donation to any registered non-profit organisation towards Corpus as per section 341(3)(c)

(Amount)

(xii)

Donation to any registered non-profit organisation not having same objects/purposes as referred to in section 341(1)(a)

(Amount)

(xiii)

Donation to any person other than any registered non-profit organization purposes as referred to in section 341(1)(a)

(Amount)

(xiv)

15% of Donation to any registered non-profit organization [section 341(1)(b)]

(Amount) [15% of (i)a)]

(xv)

Application outside India for which general or special order from the Board under section 338(a) has not been obtained

(Amount) [Schedule W(12)]

(xvi)

Application outside India for which general or special order from the Board under section 338(a) has been obtained

(Amount) (Row No 24)

(xvii)

Applied for any purpose other than the objects of the auditee as per section 341(1)(a)

(Amount)

(xviii)

Application of income for the benefit of related persons

(Amount) [Schedule M(b)]

(xix)

Depreciation not allowable as per section 341(3)(a)

(Amount)

(xx)

Income accumulated u/s 342

(Amount)

(xxi)

Any other disallowance (Please specify)

(Amount)

(xxii)

Total allowable application [ {(v)+(vii)+(viii) – {(ix) to (xxi)}]

(Amount)

(xxiii)

Amount deemed to be applied as per section 341(5)

(Amount)

(xxiv)

Capital Gains deemed to be applied as per section 341(9)

(Amount)

(xxv)

Total Application (including deemed application) [(xxii) + (xxiii) + (xxiv)]

(Amount)

Application of income (excluding application not eligible and reported under row 31)

(i)

Total amount applied for charitable or religious purposes in India during the tax year

(Amount)

(ii)

Amount which was not actually paid during the tax year [if included in (i)]

(Amount)

(iii)

Amount actually paid during the tax year which accrued during any earlier tax year but not claimed as application of income in earlier tax year

(Amount)

(iv)

Total amount to be allowed as application [ (i)- (ii) + (iii)]

(Amount)

(v)

Amount invested or deposited back in corpus which was applied during any preceding tax year and not claimed as application during that tax year

(Amount) [ fill Schedule T(4) ]

(vi)

Repayment of loan or borrowing during the tax year which was earlier applied and not claimed as application during that tax year

(Amount)

Amount to be disallowed from application

(vii)

Amount disallowable under section 341(1)(a) read with section 35(b)(i)

(Amount) [Fill schedule ZF]

(viii)

Amount disallowable under section 341(1)(a) read with section 36(4)/section 36(5)/section 36(6)

(Amount) [Fill schedule ZG/schedule ZH)]

(ix)

Donation to any registered non-profit organization towards Corpus as per section 341(1)(c)

(Amount)

(x)

Donation to any registered non-profit organisation not having same objects as per section 341(1)(a)

(Amount)

(xi)

Donation to any person other than any registered non-profit organization as per section 341(1)(a)

(Amount)

(xii)

15% of donation to any registered non-profit organization having same objects

(Amount)

(xiii)

Application outside India for which approval under section 338(a) has not been obtained

(Amount)

(xiv)

Application outside India for which approval under section 338(a) has been obtained

(Amount)

(xv)

Applied for any purpose other than the objects of the auditee as per section 341(1)(a)

(Amount)

(xvi)

Application of income for the benefit of related persons

(Amount)

(xvii)

Depreciation not allowable as per section 341(3)(a)

(Amount)

(xviii)

Income accumulated u/s 342

(Amount)

(xix)

Any other disallowance (Please specify)

(Amount)

(xx)

Total allowable application [ {(iv)+(v)+(vi) – {(vii) to (xix)}]

(Amount)

(xxi)

Amount deemed to be applied as per section 341(5)

(Amount)

(xxii)

Capital Gains deemed to be applied as per section 341(9)

(Amount)

(xxiii)

Total Application (including deemed application) [(xx) + (xxi) + (xxii)]

(Amount)

Specified Income under Section 337

(a)

Anonymous Donation forming part of Specified Income as per section 337[Table: Sl. No 1]

(Amount) [Schedule I(vi)(c)]

(b)

Whether the auditee has applied any portion of its income directly or indirectly for the benefit of any related person as referred to in section 337[Table: Sl. No. 2]. If yes, amount of such Specified Income

Yes/No

(Amount)

[Schedule ZD-1(11)+ ZD-

2(13) +ZD-3(8) + ZD-4(11) + ZD-5(15)+ ZD-6(10)+ ZD-

7(15)+ZD-8(10)+ZD-9(6) + ZD-10(14)]

(c)

Whether the auditee has made any application out of India. If yes, amount of such Specified Income as referred to in Section 337[Table: Sl. No. 3].

Yes/No (If yes

fill

schedule W)

(Amount) [W(12)]

(d)

Whether any investment is made in contravention to the

provisions of section 350. If yes, then amount of Specified

Income as referred to in section 337 [Table: Sl. No 4] on

account of investment in contravention to section 350 out of –

(I) Accumulated Income (Amount in Rs.) <Schedule ZB(14)>

(II) Deemed Accumulated Income (Amount in

Yes/No

(Amount)

Rs.)

(III) Corpus (Amount in Rs.)

(IV) Deemed Corpus (Amount in Rs.)

(V) Any other Fund (Amount in Rs.)

(e)

Specified Income under Section 337[Table: Sl. No. 5] on account of

violation of conditions specified in section 340 with respect to deemed corpus

(Amount)

(f)

Whether income accumulated is applied for the purposes other than charitable or religious purposes as referred to in section 337[Table: Sl. No 6]. If yes, amount of such Specified Income.

Yes/No (If yes

fill

schedule ZB)

(Amount) [Schedule ZB(10)]

(g)

Whether income accumulated ceases to be accumulated or set apart for application thereto as specified under section 342(1) as referred to in section 337[Table: Sl. No. 7]. If yes, amount of such Specified Income.

Yes/No (If yes

fill

schedule ZB)

(Amount) [Schedule ZB(14)]

(h)

Whether income accumulated is not utilised for the purpose for which it is so accumulated or set apart during the period as specified in section 342(1), as referred to in section 337[Table: Sl. No. 8]. If yes, amount of such Specified Income.

Yes/No (If yes

fill

schedule ZB)

(Amount) [Schedule ZB(15)]

(i)

Whether such income accumulated is credited or paid to any other registered non-profit organisation during the period as specified in section 342(1), as referred to in section 337(Table: Sl. No. 9). If yes, amount of such Specified Income.

Yes/No (If yes

fill

schedule ZB)

(Amount).

[Fill from Schedule ZB(11)]

(j)

Specified Income under section 337[Table: Sl. No 10] being income applied to purposes other than charitable or religious purposes for which auditee is

registered

(Amount).

(k)

Specified Income under section 337[Table: Sl. No 11] being income determined under section 344 in excess of the income shown in the books of account of

business undertaking

(Amount)

(l)

Specified Income under section 337[Table: Sl. No 12] being Fair market value of any asset, where it is not held in forms or modes specified in paragraph 1(1) to (30) of Schedule XVI even after the expiry of one year from the end of tax year in which such asset is acquired

(Amount)

(m)

Specified Income under section 337[Table: Sl. No 13] being any deemed

application under section 341(5) not actually applied by the registered non-profit organization for its objects in India within the period specified in section 341(6)

(Amount)

(n)

Total Specified Income as per provisions of section 337

[sum of 33(a) to 33(m)]

(Amount)

S. no

Specified Income under section 337

(Amount)

1

Anonymous Donation forming part of Specified Income as per section 337[Table: Sl. No 1]

2

Whether the auditee has applied any portion of its income directly or indirectly for the

benefit of any related person as referred to in section 337[Table: Sl. No. 2]. If yes, amount of such Specified Income

3

Whether the auditee has made any application out of India. If yes, amount of such Specified Income as referred to in Section 337[Table: Sl. No. 3].

4

Whether any investment is made in contravention to the provisions of section 350. If yes, then amount of Specified Income as referred to in section 337 [Table: Sl. No 4] on account of investment in contravention to section 350 out of –

(I) Accumulated Income (Amount in Rs.)

(II) Deemed Accumulated Income (Amount in Rs.)

(III) Corpus (Amount in Rs.)

(IV) Deemed Corpus (Amount in Rs.)

(V) Any other Fund (Amount in Rs.)

5

Specified Income under Section 337[Table: Sl. No. 5] on account of violation of conditions specified in section 340 with respect to deemed corpus

6

Whether income accumulated is applied for the purposes other than charitable or religious purposes as referred to in section 337[Table: Sl. No 6]. If yes, amount of such Specified

Income.

7

Whether income accumulated ceases to be accumulated or set apart for application thereto as specified under section 342(1) as referred to in section 337[Table: Sl. No. 7]. If yes,

amount of such Specified Income.

8

Whether income accumulated is not utilised for the purpose for which it is so accumulated or set apart during the period as specified in section 342(1), as referred to in section

337[Table: Sl. No. 8]. If yes, amount of such Specified Income.

9

Whether such income accumulated is credited or paid to any other registered non-profit organisation during the period as specified in section 342(1), as referred to in section

337(Table: Sl. No. 9). If yes, amount of such Specified Income.

10

Specified Income under section 337[Table: Sl. No 10] being income applied to purposes other than charitable or religious purposes for which auditee is registered

11

Specified Income under section 337[Table: Sl. No 11] being income determined under

section 344 in excess of the income shown in the books of account of business undertaking

12

Specified Income under section 337[Table: Sl. No 12] being Fair market value of any asset, where it is not held in forms or modes specified in paragraph 1(1) to (30) of Schedule XVI even after the expiry of one year from the end of tax year in which such asset is acquired

13

Specified Income under section 337[Table: Sl. No 13] being any deemed application under section 341(5) not actually applied by the registered non-profit organization for its objects in India within the period specified in section 341(6)

14

Total Specified Income {Sum of amounts mentioned under codes 1 to 13 above}

Application of income out of the following sources during the tax year

Electronic modes (refer Note 15)

(1)

Other than

Electronic

modes ( 2 )

Total Amount

(3)

(A)

Income accumulated during any earlier tax year

(Fill schedule ZB)

(B)

Income deemed to be applied in any preceding year

under Explanation 1(2) to section 11(1) of Income

Tax Act, 1961 (43 of 1961) (as it existed prior to its

repeal) during any earlier t a x year

(Fill schedule X)

(C)

15% Deemed Accumulated income of any earlier tax year

(D)

Corpus

(Fill Schedule T)

(E)

Borrowed fund

(Fill Schedule V)

(F)

Any other (Please specify)

(G)

Total

Details of application resulting in payment or credit in excess ofRs. 50 lakhs during tax year to a single person out of the above

S.no

Name of person

PAN

Amount of

application

Mode of Application

TDS

Electronic modes

(refer

Note 15)

Other

than

Electronic modes

Total

Whether

any TDS

has been

deducted

(Yes/No)

Provision under

which

TDS has been

deducted

Amount

of TDS

S. no

Section

Amount

1

Income accumulated during any earlier tax year

2

Income deemed to be applied in any preceding year under Explanation 1(2) to section 11(1) during any earlier tax year

3

15% Deemed Accumulated income of any earlier tax year

4

Corpus

5

Borrowed Fund

6

Any other (please specify)

7

Total

(i)

Specify the reason why the provisions of section 353 are applicable?

(a)

Provisions of section 346 are not complied with (Restriction on commercial activities by a registered non-profit organization carrying out advancement of GPU)

Yes/No

(b)

Provisions of section 347 are not complied with (Books of Account)

Yes/No

(c)

Provisions of section 348 are not complied with (Audit)

Yes/No

(d)

Provisions of section 349 are not complied with (Return of income)

Yes/No

(ii)

If yes in (i), please provide computation of income chargeable under section 353

(a)

Income for the tax year

(Amount)

(b)

Total Expenditure incurred in India, for the objects of the auditee,

(Amount)

(c)

Expenditure to be disallowed

(i)

Capital Expenditure [Section 353(3)(a)]

(Amount)

(ii)

Expenditure incurred outside India [Section 353(3) (a)]

(Amount)

(iii)

Expenditure which is not for the objects of registered non-profit organization [Section 353(3) (b)]

(Amount)

(iv)

Expenditure from the corpus standing to the credit of the registered non-profit organisation as on the end of the tax year immediately

preceding the tax year for which income is being computed [section 353(3) (c)]

(Amount)

(v)

Expenditure from any loan or borrowing [section 353(3) (d)]

(Amount)

(vi)

Depreciation in respect of an asset, acquisition of which has been claimed as application of income, in the same or any other tax

year [section 353(3) (e)]

(Amount)

(vii)

Expenditure in the form of donation to any person. [section 353(3) (f)]

(Amount)

(viii)

Amount disallowable under section 353(3) (h) read with section 35(b)(i)

(Amount)

(fill schedule ZF)

(ix)

Amount disallowable under section 353(3) (g) read with section 36(4) /section 36(5)

(Amount)

(fill schedule

ZG/Schedule ZH)

(x)

Any other disallowance

(Amount)

(xi)

Total expenditure to be disallowed

(i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii))+(viii))

(Amount)

(d)

Income chargeable to tax under section 353 [ a – b+c(ix)]]

(Amount)

42.

Details of transactions referred to in section 337 (Table: Sl. No. 2)

(a)

Whether any part of the income or property of the auditee is, or continues to be, lent to any related person for any period during the tax year;

Yes/No

(If yes, fill

Schedule ZD-1)

(b)

Whether any land, building or other property of the auditee is, or continues to be,

made available for the use ofany related person, for any period during the tax year;

Yes/No

(If yes, fill

Schedule ZD-2)

(c)

Whether any amount is paid by way of salary, allowance or otherwise during the tax year to any related person out of the resources of the auditee for services rendered by that person to such auditee;

Yes/No

(If yes, fill

Schedule ZD-3)

(d)

Whether the services of the auditee are made available to any related person during the tax year;

Yes/No

(If yes, fill

Schedule ZD-4)

(e)

Whether any share, security or other property is purchased by or on behalf of the auditee from any related person during the tax year;

Yes/No

(If yes, fill

Schedule ZD-5/ZD- 6)

(f)

Whether any share, security or other property is sold by or on behalf of the auditee to any related person during the tax year;

Yes/No

(If yes, fill

Schedule ZD- 7/ZD-8)

(g)

Whether any income or property of the auditee is diverted during the tax year in favour of any related person

Yes/No

(If yes, fill

Schedule ZD-9)

(h)

Whether any funds of the auditee are, or continue to remain, invested for any period during the tax year, in any concern in which any related person has a substantial

interest.

Yes/No

(If yes, fill

Schedule ZD-10)

Specified Violation

Whether the auditee has incurred any specified violation as referred to in section 351(1) and the amount of such violation

Yes/No

(Amount)

(a)

Income of the auditee has been applied, other than for the objects of the auditee. [Section 351(1)(a)]

Yes/No

(Amount)

(b)

Whether the auditee has income from profits and gains of business which is not incidental to the attainment of its objectives or separate books of account are not maintained by auditee in respect of the

business which is incidental to the attainment of its objectives in contravention to the provisions of section 345. [Section 351(1)(b)]

Yes/No

(Amount)

(c)

Whether the auditee has applied any part ofits income for private religious purposes, which does not enure for the benefit of the

public. [Section 351(1)(c)]

Yes/No

(Amount)

(d)

Whether the auditee has applied any part ofits income for the

benefit of any particular religious community or caste other than the Scheduled Castes or the Schedules Tribes or backward classes or women or children. [Section 351(1)(d)]

Yes/No

(Amount)

(e)

Whether any activity being carried out by the auditee is not genuine or is not being carried out in accordance with all or any of the

conditions subject to which it was registered. [Section 351(1)(e)]

Yes/No

(Amount)

(f)

Whether the auditee has not complied with the requirement of any other law, for the time being in force, and the order, direction or decree, by whatever name called, holding that such non-

compliance has occurred, has either not been disputed or has attained finality. [Section 351(1)(f)]

Yes/No

(If yes, fill schedule ZE)

(g)

Whether the auditee‘s application referred to in section 332(1) contains any false or incorrect information. [Section 351(1)(g)]

Yes/No

(If yes, please specify)

Schedule T

Details of Corpus

Type of

corpus

donati on

Openin g

balance at

the

beginni

ng of

the tax year

(Corp us not

applied

till the

beginni

ng of

the tax year)

(1)

Received/Trea ted as

corpus during the tax year (2)

Appli e d

during the

tax year (3)

Amoun t

invested

or deposit ed back in to

corpus (which was

earlier applied and not claimed

as

applicati on if

such

applicati on

fulfilled the

condition s) (4)

Total

amount

investe d or

deposit ed

back in to

corpus (5)

Tax

year in

whic

h (4) was appli ed

earlie r

(6)

Closi ng

balan ce

(7)

[(1+2

+5)-3]

Investe d in

modes

specifi ed in section 350

(8)

Amount

taxed in

e a r l i er tax year (9)

Investe d in

modes other

than

specifi ed in

section 350

as on last

day of

the tax year

(10)

If corpus donation is of type (i) then

whether it

fulfills the

following

conditions

Amount applied out of corpus for the purpose

Contribution or donation to any person;

Maintained as not separately identifiable

invested or deposited in the forms and modes

(i)

Representing donations

received for

the

renovation

or

repair of

places notified under section 133(1)(b)(vi)on or after

01.04.20

20

Yes/

No

Yes/

No

Yes/

No

Yes/ No

(ii) –

Other than

(i) above

received on

or

after 01.04.20 21

(iii) Other than (i)

and (ii) above

S.No

(1)

(2)

(3)

(a)

Nature of foreign

contribution received during

the tax year

Amount of foreign contribution

received during the tax years (In Rs.)

Application from such contribution during the tax

year

Amount In Rs.

(i) C orpus

(ii) N on- corpus

(b)

Interest accrual on the

foreign contribution as

referred to in Explanation 2 to section 2(1)(h) of

FCRA

(c)

Total

Details of Loan and Borrowing

Opening balance

as on 1st April

of the tax year

Loan and

borrowings taken for

applications towards

objectives during the tax year

Applied for

the objects of the

registered

non-profit

organisation during the tax year

Amount of

repayment of loan

or borrowing during the

tax year

(which was

earlier

applied and not claimed as

application if such

application

fulfilled the conditions as required)

Financial

year in

which (4)

was applied earlier

Total

repayment

of loan or

borrowing

during the tax year

(In Rs.)

Closing Balance as on 31st March

(1+2-6=7)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Details of income applied outside India

S.N o.

Name

of the

person to

whom

remitta

nce is made

Taxpayer

Identific ation

Number

if

available

Amou

nt of

remitta nce

out of India which is

reporte d in

Form No.

145

Amou

nt of

remitta nce

outside India

other than (4)

Charita

ble or

religio us

purpos e for which

applica

tion is made

Countr y of

applicat ion

Whether

applied f

If approval for

application outside India has been taken

Amoun t of

Specifi ed

income under section

337[Ta

ble: Sl.

No. 3]

Amo unt

of

inco me

not to be

inclu ded in

regul ar

inco

me as per

sectio

n 338 (a)

Appro val

numb er

Gene ral/ speci al

Date of

appro val

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

Details of deemed application under Explanation 1 to section 11(1)/section 341(5) and deemed income under section 11(1B)/section 337[Table: Sl. No. 13];

Year in

Date of

Amou

Reason of

Out of

Amoun

Out of

Amount

Amount

Balance

which

furnishing

nt

deeming

the

t taxed

the

of

which

Amount

income is

Form No.

deeme

application

deemed

deemed

deemed

could not

of

deemed to

108

d to

applicatio

in any

applicatio

applicati

be

deemed

be applied

(dd/mm/yyy y)

be

applie

(a) in-

come

n

claimed

earlier tax

n

claimed,

on

claimed

applied and

applicatio n

(Tax Year)

d

during the

tax

year

referre

d to in

colum n 1

has not been re- ceived

during

that year (b) any

other reason

earlier,

amount

required to be

applied

year

out of the

amount

referre

d to in

column (5)

(Fill

schedul

e ZA)

amount

required to be

applied during the

current

tax year

in earlier years,

applied during the

current tax year

deemed to be

income under

section

11(1B)/ section

337[Tabl

e: Sl. No. 13]

during the tax year

(1)

(2)

(3)

(4)

(5)

(6)

(7) = (5)- (6)

(8)

(7)-(8) = (9)

(5)-

(7) = (10)

Dropdow

ns to be

provided

Dropdown s to be

provided

Details of accumulated income taxed in earlier tax years as per section 11(1B)/section 337[Table: Sl.No.13]

Assessment year/Tax year in which the amount referred to in column (3) of schedule X was taxed Dropdowns to be provided last five tax years beginning from the tax year preceding the current tax year

Year of

accumulation (Tax Year)

Yyyy – yyyy

Yyyy – yyyy

Yyyy –

yyyy

Yyyy – yyyy

Yyyy – yyyy

Dropdowns to be

provided for

last five tax years

beginning from the

current tax year

Yyyy – yyyy

Total

The details of accumulation

Sl.

No.

Year

of

accu mulati on

(FY)

Date of

furni

shin g

For m No.

109

Amoun t

accum

ulated

Purpo

se of accu mulati on

Am

ount

appl

ied

for

purp

oses up to

the

begi

nnin

g of

tax

year

Bal

anc e

am

oun

t to

be

app

lied

[(3)

-

(5)]

Am

oun t

taxe

d in

any

earl

ier

tax

yea r

(Fil l

sch

edu le

ZC)

Bala

nce

avail

able for

appli

catio n

[(6)-

(7)]

Amou nt

applie d

durin

g the tax

year out of

previo us

years accu mulati on

Amou nt

applie

d for

purpo ses

other than the

purpo ses

for

which accu mulati on

was

made (if

applic

able)

Amou nt

credit

ed/pai d to

any

regist ered NPO (if

applic

able)

Bala

nce

amo unt avail

able for

appli

catio n

[(8)-

(9)-(

10)-

(11)]

Am

ount

inve

sted or dep

osit ed in the

mod es

spec

ified in

secti on

350(

out of 12)

Am

ount

inve

sted or dep

osit ed in the

mod es

othe r

than

spec

ified in

secti on

350(

out of 12)

Amou nt

which

is not

utilise d

durin

g the

period of

accu mulati

on (if

applic

able)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13

(14)

(15)

Provide drop down for the last 7 FY

Details of accumulated income taxed in earlier tax years under section 342

Tax Year in which this amount was taxed

Dropdowns to be provided last five tax years beginning from the tax year preceding the

current tax year

Year of

accumulation

(F.Y.)

Yyyy – yyyy

Yyyy – yyyy

Yyyy – yyyy

Yyyy – yyyy

Yyyy – yyyy

Dropdowns to be provided for last five tax years

beginning from the current tax year Yyyy –

yyyy

Total

Details of any part of income or property of the auditee which is lent, or continues to be lent, to the related person during the tax year

S.

No.

Name of

related

person

PAN of

related

person

Details

Details of Security

Details of interest

Amount of

Specified

Income as

per section

337[Table:

Sl. No. 2]

Nature of

income or

property which

is lent

Amount

f or which

income or

property is,

or continues

to be, lent

to related

person for

any period

during the tax year

Nature of

security

Value

Value

of

adequate

security

Actual

rate of

interest

that

is

charged

Adequate rate

o f

Interest

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

Details of land, building or other property of the auditee which is, or continues to be, made available during the tax year for use of the related person, during the tax year :

S.

N

o.

Na

me of relat ed pers on

PA

N of

relat

ed

pers

on

Details of asset

Duration for which

asset is, or

continues to be,

made available for

the use of related

person during the

tax year,

Details of rent for the tax year

Details of other

compensation for the tax year

Amoun

t of

Specifi

ed

Income

as per

section

337[Ta

ble: Sl.

No 2]

Nat

ure of ass et

Addr ess

From

dd/mm/y yyy

To

dd/mm/y yyy

Amo

unt of rent

Adequ ate

rent

Natu re

Amount

of

compensa tion

Adequate

compensa tion

(1)

(2)

(3)

(4)

(land/

buildi ng/

other

proper ty)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

Details of salary, allowance or otherwise which is paid to the related person out of the resources of the auditee for services rendered by him during the tax year

S.

No.

Name of related person

PAN of

r e l a t e d

person

Nature

of

services

rendered

by

related

person

Details of payment for the tax year

Amount of

Specified Income

as per section

337[Table: Sl.

No 2]

Nature of

payment

Amount

of

payment

(in Rs)

Reasonable

amount for

services

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

[ Salary/

Allowance/

Otherwise (please

specify)]

Details of the services of the auditee are made available to the related person during the tax year.

S.

N

o.

Na

me of

relat ed

pers on

PA

N of

relat ed

pers on

Details of services

Details of

remuneration for the tax year

Details of compensation for the tax year

Amount

of

Specifie

d

Income

as per

section

337[Tab

le: Sl.

No 2]

Nature of

service s

made availa ble

Value

Actual

amount

of

remunerat ion for

the

service

Adequate

remunerat ion for

the

service

Nature of

compensat

ion for the service

Actual

amount of

compensat ion for

the

service

Adequate

compensat ion

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

Details of any share, security is purchased by or on behalf of the auditee from the related person during the tax year.

S.

N

o.

Na

me of rela

ted

pers on

PA N

of rela

ted

pers on

Nature

of

proper

ty

purcha

sed

Details of Shares or Security

Details of other property being movable

Amount

of

Specifie

d

Income

as per

section

337[Ta

ble: Sl.

No. 2]

Name

of the

compa ny/

concer n of which the

shares are

purcha se d

Num ber

of

share s

purch

ase d

durin

g the tax

year

Price of each

share/sec urity

Total

consi der ation

paid

fo r

share or

secur ity

Adequate

considera tion for shares or

security

Natur

e of

prope rty

Num ber

of

prope rty

purch

ase d

Price of

prope rty

Total

consi der ation

paid for

prope rty

Ade qu ate

Con sid erati on

(Share/

Security

/ Other

Property )

(1

)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

Details in case of other property being immovable:

S. No.

Name

of

related

person

PAN

Related

person

Type of asset

Address

ofArea (in Sq ft)

Stamp duty value

Details of Consideration

Amount of

Specified

Income as

per section

337[Table:

Sl. No. 2]

Amount of

consideration

paid for asset

Adequate

consideratio

n n for asset

[Land/

Residential/

Commercial Property

etc)]

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

Details of any share, security which is sold by or on behalf of the trust or institution to a related person during the tax year.

S.

No

.

N

a

m

e

of

rel

ate

d

pe

rs

on

PA

N

of

rela

ted

per

son

Natu

re of

prop

erty

y

sold

Details of Shares or Security

Details of Other Property being Movable

Name

of the

Compa

ny or

Concer

n n of

which the

shares are

sold

Num

ber r

of shar es sold

duri ng the tax year

Pric

e of

each

shar

e or

secu

rity y

Total

consider

ation on share

/security

Adequate

considera tion on for

share or

security

Natu

re of

mov

able le

prop

erty y

Num ber of

mov

able e

prop erti es

sold

Price of

mov

able le

prop

erty y

Total

consider

ation on

for

property

Adequat e

consider

ation on

Amou nt of

Specifi ed

Incom e as

per

section

337[T able:

Sl. No. 2]

(Share /

Security /

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

Details in case of other property being immovable:

S.

No.

Name of

related

person

PAN of

related

person

Type of asset

Addres s of

property

Area

(in

Sq

ft)

Stamp

Duty

Value

Details of

Consideration

Amount of

Specified

Income as

per section

337[Table:

Amount of

consideration

for asset

Adequate

consideration for asset

< Land/

Residential/ Commercial Property

etc.)

Sl. No. 2]

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

Details of any income or property which is diverted during the tax year in favour of any related person

S

No

Name of related person in whose favor income or property diverted

PAN of

related person

Details of Income or property that is diverted

Amount of Specified

Income as per

section 337[Table:

Sl. No. 2]

Nature of Income or property that is diverted

Value of income or property that is

diverted

(In Rs.)

(1)

(2)

(3)

(4)

(5)

(6)

Details of any funds that are, or continue to remain, invested in any concern during the tax year in which the related per son has a substantial interest

S No

Details of the Concern in which funds are, or continue to remain, invested

Details of

substantial interest

Amoun t of

Specifi ed

Income

as per

section

337[Ta

ble: Sl.

No. 2]

Natu

re of

conc ern in

whic h

fund

s are

conti nue to

rema in

inves ted

Name of

concer n

Addr ess

of

conc ern

Amou nt

that is or

contin ues

to

remai n

invest ed in conce rn

durin

g the

year

(In Rs.)

duration of

investment during the tax year

Nature of

invest ment

Incom

e from

invest ment during the

year

Name of

specifi ed

person

having

substa ntial

interes t in

concer n

PAN of

speci

fied

perso n

Nature of

substa ntial

interest

Natur

e of

conce

rn in

whic h

funds are

conti nue to

rema in

inves ted

From dd/mm/ yyyy

To

dd/mm/ yyyy

(Compa ny/

Others)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

Details of violation of other laws

S.no

Name of law

under which

non-

compliance

has occurred

Nature of non-

complianc e

Date of

order,

direction

or decree,

holding

that such

non-

complianc

e has

occurred

Whether

the order,

direction

or decree,

has been

disputed

before any

court or

appellate

forum

If yes,

whether

dispute

has

attained

finality

Has the dispute been

finalised in favour of the

auditee

(1)

(2)

(3)

(4)

(5)

(6)

(7)

TDS disallowable: Details of amounts disallowable under section 341(1)(a) read with section 35(b)(i):

(a) Details of payment on which tax is not deducted

Date of

payment

dd/mm/yy yy

Amount of

payme nt

Nature of payment

Name

of

Paye e

PAN of

payee

Address of Payee

(1)

(2)

(3)

(4)

(5)

(6)

(b) Details of payment on which tax has been deducted but has not been paid on or before the due date specified in section 263(1)

Date of

Payment

Dd/mm/yyyy

Amount of

payme nt

Nature of

paymen t

Name

of

Paye e

PAN of

payee

Address of

Payee

Amount

of tax

deducted

Amount out of

(7) deposited, if any

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

36(4): Details of amount disallowable under section 341(1)(a) read with section 36(4)

S.

No.

Date of

payment

Amount of

payment

Nature of

paymen t

Details of payee

Name

PAN

Address

Details of Amount disallowable under section 341(1)(a) read with section 36(5)

S.

No.

Date of

payment

Amount of

payment

Nature of

paymen t

Details of payee

Name

PAN

Address

Details of loan or deposit or any specified sum taken, exceeding the limit specified in section 185 during the tax year

S.No

Name of the

lender

or

depositor

PAN or

aadhaar, if

available

Address

Loan or deposit or

any

specified

sum

Amount of loan or

deposit

taken or

accepted

Whether the loan or

deposit

was

squared up

during the

tax

year?

Yes/No

Maximum

amount

outstanding

in

the account at

any time

during

the tax year

By cheque or

Bank draft or use

of electronic

clearing

system

through a

bank

account or

any

other mode

Whether account

payee if by cheque or Bank draft?

Details of amount received exceeding the limit specified in section 186,from a person in a day; or in respect of a single transaction; or in respect of transactions relating to one event or occasion from a person during the tax year (Refer Note 17)

Details of Payer and amount ofpayment

S. No.

Name

PAN, if available

Address

Amount of payment

TDS/TCS

Tax

Deduction

and

Collection

Account

Number

(TAN)

Section

Nature

of

Payment

or

receipt

Total

amount

of

payment

or receipt

of

the nature

specified

in

column

(3)

Total

amount on

which tax

was

required to

be

deducted or

collected out

of

(4)

Total

amount

on which

tax

was

deducted

or

collected

at

specified

rate

out of (5)

Amount

of

tax

deducted

or

collected

out of (6)

Total

amount on

which tax

was

deducted or

collected at

less

than

specified

rate out of

(7)

Amount of

tax

deducted

or

collected

on

(8)

Amount of

tax deducted

or collected

but not

deposited to

the credit of

the Central

Government

out of (6)

and (8)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

Statement of TDS/TCS

Tax deduction and

collection account number (TAN)

Type

of

For

m

Due date for

furnishin g

Date of

furnishing, if

furnished

Whether the statement of tax deducted

or collected contains information

about all transactions which are

required to be reported

(1)

(2)

(3)

(4)

(5)

Schedule Interest on TDS/TCS

Tax deduction and collection account number (TAN)

Amount of interest under section 398(3) is payable

Amount paid

out of column (2)

Date of payment Dd/mm/yyyy

(1)

(2)

(3)

(4)

Verification

I have examined the balance sheet of… … … .. [name of the registered non-profit organisation] and the Income and Expenditure account or Profit and Loss account for the year ended on that date are in agreement with the books of account maintained by the said registered non-profit organisation.

I have obtained all the information and explanations to the best of my knowledge and belief which are necessary for the purposes of the audit.

In my opinion, proper books of account have been maintained at the registered office of the above named registered non-profit organisation at the address mentioned at serial number 14 of the Annexure:

In my opinion and to the best of my information and according to explanations given to me, the particulars given above are true and correct subject to following observations or qualifications—

(a) … … … … … … … … .

(b) .. … … … … … … … ..

(c) .. … … … … … … … ..

In my opinion and to the best of my information, and according to information given to me, the said accounts give a true and fair view—

(i) in the case of the balance sheet, of the state of affairs of the above named reg -

istered non-profit organisation as on ;

(ii) in the case of the Income and Expenditure account or Profit and Loss account, of the income and application or profit or loss of its tax year ending on … … ..

subject to the following observations/qualifications— (a) … … … … … … … … .

(b) .. … … … … … … … ..

(c) .. … … … … … … … ..

Sl. No.

Section

Category

Code

1.

332(1)(a)

Public trust

1

2.

332(1)(b)

a society registered under the Societies Registration Act, 1860 (21 of 1860), or under any law in force in India

2

3.

332(1)(c)

a company registered under section 8 of the Companies Act, 2013 (18 of 2013) or the companies registered under section 25 of the

Companies Act, 1956 (1 of 1956) and deemed to have been registered in pursuance of section 465(2)(g) of the Companies Act, 2013 (18 of 2013)

3

4.

332(1)(d) to

332(1)(g)

Others

4

S. No.

Section

Code

1.

section 12AB(1)(a) of the Income-tax Act,1961

1

2.

section 12AB(1)(b) of the Act

2

3.

section 12AB(1)(c) of the Act

3

4.

Clause (i) of second proviso section 10(23C) of the Act

4

5.

Clause (ii) of second proviso to section 10(23C) of the Act

5

6.

Clause (iii) of second proviso to section 10(23C) of the Act

6

7.

Section 35(1)(ii) of the Act

7

8.

Section 35 (1)(iia)of the Act

8

9.

Clause (iii) of sub-section (1) of Section 35 of the Act

9

10.

Clause (i) of second proviso to sub-section (5) of section 80G of the Act

10

11.

Clause (ii) of second proviso to sub-section (5) of section 80G of the Act

11

12.

Clause (iii) of second proviso to sub-section (5) of section 80G of the Act

12

13.

Notification u/s 10(46) of Income-tax Act, 1961 (43 of 1961) (as it existed prior to its repeal)

13

14.

Notification u/s 10(46A) of Income-tax Act, 1961 (43 of 1961) (as it existed prior to its repeal)

14

15.

any other, please specify

15

S. No

Section

Code

1.

Section 332(7)(a)

1

2.

Section 332(8)

2

3.

Section 45(3)(a)(i)

3

4.

Section 45(3)(a)(ii)

4

5.

Section 45(3)(b)

5

6.

Section 354(3)

6

7.

Section 354(4)

7

8.

Schedule III (Table: Sl. No. 36)

8

9.

Schedule VII (Table: Sl. No. 42)

9

10.

any other, please specify

10

Type of identification

ID Code

PAN

1

Aadhaar number

2

ID Code

Taxpayer identification Number of the country

where the person resides;

3

Passport number;

4

Elector's photo identity number

5

S.no

Object

Code

(1)

Religious

1

(2)

Relief of poor

2

(3)

Education

3

(4)

Medical relief

4

(5)

Yoga

5

(6)

Preservation of environment (including watersheds, forests and wildlife)

6

(7)

Preservation ofmonuments or places or objects of artistic or historic interest

7

(8)

Advancement of any other objects of general public utility

8

S.No

Nature of books of account or other document as provided in rule 187

Code

(1)

Cash book

1

(2)

Ledger

2

(3)

Journal

3

(4)

Copies of bills, whether machine numbered or otherwise serially numbered, wherever such bills are issued by the assessee,

and copies or counterfoils of machine numbered or otherwise serially numbered receipts issued by the assessee

4

(5)

Original bills wherever issued to the person and receipts in respect of payments made by the person

5

(6)

Any other book that may be required to be maintained in order to give a true and fair view of the state of the affairs of the

person and explain the transactions effected

6

(7)

Books of account, as referred in Serial Nos. 1 to 6, for business undertaking referred in section 344 of the Act

7

(8)

Books of account, as referred in Serial Nos. 1 to 6, for business carried on by the assessee other than the business undertaking

referred to in section 344 of the Act

8

(9)

Record of all the projects and institutions run by the person containing details of their name, address and objectives

9

(10)

Record of income of the person during the tax year as per rule 187(1)(d)(ii)

10

(11)

Record of application of income etc. out of income during the tax year as per rule 187(1)(d)(iii)

11

(12)

Record of application of income out of the income of any tax year preceding the current tax year as per rule 187(1)(d)(iv)

12

(13)

Record of donation made with a specific direction that they shall form part of the corpus, as per rule 187(1)(d)(v);

13

(14)

Record of donation received for the purpose of renovation or repair of temple, mosque, gurdwara, church or other place notified under section 133(1)(b)(vi) which is being treated as corpus, as per

rule 187(1)(d)(vi)

14

(15)

Record of loan and borrowings as per rule 187(1)(d)(vii)

15

(16)

Record of properties as per rule 187(1)(d)(viii);

16

(17)

Record of specified persons as per rule 187(1)(d)(ix);

17

(18)

Any other documents containing any other relevant information as per rule 187(1)(d)(x).

18

Sl.

No

Nature of person

Code

(1)

the author or the founder of the registered non-profit organisation;

1

(2)

any person whose total contribution to such registered non-profit organisation, during the relevant tax year exceeds one lakh rupees, or, in aggregate up to the end of the relevant tax year exceeds ten lakh rupees, as the case may be;

2

(3)

where such author, founder or person is a Hindu undivided family, a member of the family;

3

(4)

any trustee or manager (by whatever name called) of the registered non-profit organisation;

4

(5)

any relative of any such author, founder, member, trustee or manager as referred to in (1), (3) and (4) above;

5

(6)

any concern in which any of the persons referred to in (1), (3), (4) or (5) above have a substantial interest.

6