Audit reports and accountants' reports Became Form 112
Form 10BB
Audit report under section 348 in the case of a registered non-profit organisation (NPO)
What this form is
Form 10BB belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 112 of the Income-tax Rules, 2026. It is an audit report: an accountant examines something and reports on it in the department’s own words, in the department’s own boxes. The assessee does not write this one. An accountant signs it, and the assessee files what the accountant has signed.
The department’s 1961-side entry for this form carries no description — the cell is blank in its own concordance. What is described above is the 2026 form it maps to, which is the only account of it the department publishes.
Which provision requires it
Left, the provision as the department’s description names it. Right, where the same ground is covered now — taken from the department’s own section and rule concordances, not worked out by us.
| What the description names | Where it sits now |
|---|
| named in the 2026 description | section 348 — Audit |
Rules of the 2026 Rules that work the same section. rule 188 (Report of audit in case of registered non-profit organisations under). This is our own matching — we have paired the section the form names with the rules whose headings name that same section. The department has not said that any of these rules prescribes this form.
What it became under the 2026 Rules
The department’s 1961 entry carries no description, so there is no old wording to set against the new one. What follows is the 2026 description and nothing more.
| Under the 2026 Rules | What the department calls it |
|---|
| Form 112 | Audit report under section 348 in the case of a registered non-profit organisation (NPO) |
Where you meet it
You meet it in the run-up to the filing date, when a claim in the return needs an accountant’s report behind it. The report goes in separately from the return, and it usually has to be in before the return is.
Near it
Other forms we have put in the same group — audit reports and accountants' reports.
Form 3AC, Form 3AD, Form 3AE, Form 3CA, Form 3CB, Form 3CD, Form 3CE, Form 3CEA, Form 3CLA, Form 5BA, Form 6B, Form 6D
Get the form
Published by the Income Tax Department. The link goes to their file, not a copy of it — a form is revised without notice and a stale copy is worse than none. Both are here because a notice, an order or a judgment may name either number.
What here is the department’s and what is ours. The form number, the sentence describing it, and the pairing of the old form with the form it became are all taken from the Income Tax Department’s own published forms concordance, and are reproduced as the department wrote them — including its abbreviations and its occasional typing errors. Everything else on this page is ours: the plain-English account of what the form is, the reading of which provision requires it, the grouping the form sits in, the note on where you meet it, and the selection of cases. The department has not said that this form serves that section; we have read that off the description and off its own section concordance, and we can be wrong. Before you rely on any of it, open the form.