18 June 2016
1. IS THERE ANY PENALTY FOR NON FILING / LATE FILING OF FORM 10B ? 2. Can return u/s 139(4A) be treated as defective if no Audit report is furnished ? Is it mandatory to furnish Form 10B as Rule 17B contain word "shall be ..." 3. Is Section 139(4A) applicable to Trust which are not registered under Section 12AA ?