The Central Board of Direct Taxes (“CBDT”) vide Notification No. 7/2023 dated February 21, 2023 notified new Forms 10B and 10BB that are required to be furnished by charitable or religious trusts, institutions, universities, or other educational institutions under sections 10(23C) and 12A of the Income Tax Act, 1961 (“the IT Act”) with effect from April 01, 2023.
The Complete Notification can be accessed at: https://egazette.nic.in/WriteReadData/2023/243777.pdf