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| Sr.No. | Exemption claimed under section | Return furnished section | Registration/Approval under section | Registration Details Compulsory | Applicable income Schedules to be filled for claim of exemption | Schedule for claim of Income Eligible for Exemption | Taxable Heads of Income (These schedules is to be filled only if that head of income is taxable and not eligible for exemption | Efiling Audit Report required and Audit Form | Other Requirements |
| 1 | Sec 11 | 139(4A) | 12A/12AA | In Schedule Part A General-Personal Information -Details of registration under Income Tax Act | Schedule AI and VC | 1)Amount applied for charitable purpose- details to be filled in schedule ER(Revenue Account) and EC(Capital Account)2)Exemption under clause 2 of explanation to section 11(1)(Deemed Application) and section 11(2)(Accumulation) to be claimed in PART-BTI | Further income due to non compliance of provisions of the Act has to be entered in sr.no.5-Additions( sec.11(1B), 11(3),12(2) etc.) of Schedule Part BTIAnonymous donation taxable u/s 115BBC | Audit report in Form 10B is required to be e-filed one month prior to the due date specified u/s 139(1) (Section 12A(1)(b)) | 1)If your claiming exemption under explanation 11(1)-for Deemed Application-Form 9A to be efiled before due date.2)Exemption under section 11(2)- for Accumulation-Form 10 has to be e-filed within due date and return has to be e-filed within due date. |
| 2 | Section 10 (23C)(iv)/10(23C)/10(23C)(v)/10(23C)(vi)/10(23C)(via) | 139(4C) | Section 10 (23C)(iv)/10(23C)/10(23C)(v)/10(23C)(vi)/10(23C)(via) | In Schedule Part A General-Personal Information -Details of Approval under Income Tax Act | Schedule AI and VC | 1)Amount applied for charitable purpose- details to be filled in schedule ER(Revenue Account) and EC(Capital Account)2)Exemption under clause 2 of explanation to section 11(1)(Deemed Application) and section 11(2)(Accumulation) to be claimed in PART-BTI | Further income due to non compliance of provisions of the Act has to be entered in sr.no.5-Additions(sec.11(1B), 11(3),12(2) etc.) of Schedule Part BTI | Audit report in Form 10BB is required to be e-filed one month prior to the due date specified u/s 139(1) (Proviso 10 to section 10(23C)) | 1)No Forms Notified for the purpose of claiming exemption for deemed applicationunder clause 2 of explanation 11(1). 2)No Forms notified for the purpose of claiming exemption under Third Proviso to section 10(23C)- for Accumulation. |
| 3 | Sec 10(23C)(iiiab)/(iiiac) | 139(4C) | In Schedule PI-Details of registration or approval under any law other than Income Tax Act | Schedules VC and IE-3 | Amount of Exemption u/s 10(23C)(iiiab) to be entered in Schedule Part BTI in sr.no.9a and exemption u/s 10(23C)(iiiac) to be entered in Schedule Part BTI in sr.no.9b | Gross receipts to be filled in Schedule IE-3Grants received from Government to be filled in Schedule VC and in Schedule IE-3 | |||
| 4 | Sec 10(23C)(iiiad)(iiiae) | 139(4C) | Schedules VC and IE-4 | Amount of Exemption u/s 10(23C)(iiiad) to be entered in Schedule Part BTI in sr.no.9c and exemption u/s 10(23C)(iiiae) to be entered in Schedule Part BTI in sr.no.9d | Anonymous donation taxable u/s 115BBC | Gross Receipts has to be filled in Schedule IE-4.If Gross receipts exceeds Rs.1Crore, you are not eligible for exemption under section 10(23C)(iiiad) and (iiiae). | |||
| 5 | 13A | 139(4B) | In Schedule PI-Details of registration or approval under any law other than Income Tax Act | Schedule VC and Schedule HP, Schedule CG, Schedule OS | Amount of Exemption to be entered in Schedule Part BTI in sr.no.12a | 1)Exemption is not allowable on:Income from BPIncome Entered under heads of income HP, CG and OS will be considered for Exemption. | For 13A - Schedule LA to be filed-Mandatory fields-a)Books of accounts is maintained b)Record of Voluntary Contribution exceeding Rs.20,000 c)Books of Accounts Audited d)Donation Exceeding Rs.2000 by cheque or electronic mode only e)Report under section 29C(3) Representation of People Act is submitted.Return of income has to be filled within due date specified u/s 139(1) | ||
| 6 | 13B | 139(4B) | 13B | In Schedule PI-Details of registration or approval under Income Tax Act | Schedule ET to be filled for donations and application of Income. If any income is taxable (not exempt) the head wise income schedule has to be filled | Amount of Exemption to be entered in Schedule Part BTI in sr.no.12b | Income disclosed under schedule Voluntary contribution only will be considered for exemption. | Audit Report in Form no.10BC to be filed with the Jurisdictional Commissioner before due date for filing of the return | For 13B - Schedule ET should filed-Mandatory fields-a)Books of accounts is maintained b)Record maintained for Voluntary Contribution c)Record maintained for eligible political party to whom contributions distributed d)Books of Accounts Audited as per Rule 17CA. |
| 7 | 10(22B), 10(23B), 10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(29A), 10(46), 10(47) | 139(4C) | Schedules VC if applicable and IE-1 | Amount of Exemption to be entered in Schedule Part BTI (sr.no.8,9) against the same section as selected in schedule Part A General. | |||||
| 8 | 10(21) | 139(4C) | 35 | In Schedule PI-Details of registration or approval under Income Tax Act | Schedules VC if applicable and IE-1 | Amount of Exemption to be entered in Schedule Part BTI (sr.no.8i) against the same section as selected in schedule Part A General. | In Part B-TI, Sr.no. 11- Income chargeable under section 11(3) read with section 10(21) | ||
| 9 | 10(23AAA) | 139(4C) | 10(23AAA) | In Schedule PI-Details of registration or approval under Income Tax Act | Schedules VC and IE-1 | Amount of Exemption to be entered in Schedule Part BTI in sr.no.8d | |||
| 10 | 10(23A), 10(24) | 139(4C) | Schedules VC and IE-2 | Amount of Exemption u/s 10(23A) to be entered in Schedule Part BTI in sr.no.8c and exemption u/s 10(24) to be entered in Schedule Part BTI in sr.no.9h | Exemption u/s 10(23A) will be allowed only on :Income from CGIncome from BPIncome from OS (other than Interest & Dividend)Exemption u/s 10(24) will be allowed only on :Income from HPIncome from OS | ||||
| 11 | 10(21) read with section 35(1) clause ii and iii | 139(4D) | 35 |
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