The Central Board of Direct Taxes vide notification dated 22nd August, 2022 the Income-tax (Twenty Eighth
Amendment) Rules, 2022. The amended provides that the report of audit of the accounts of any fund or institution or trust or any university or other educational institution or any hospital or other medical institution availing tax exemption under clause (23C) of section 10 or section 12AA or section 12AB of Income Tax Act, 1960 shall be in Form No. 10B.
The amendment shall come into effect immediately.
