Unregistered educational trust

For an unregistered trust , the assessment will be made considering it to an AOP.

The Baisc exemption will not be available because of the condition that an AOP to avail basic exemption limit the individual share of Members to be known and no shareholder's income exceeds the basic exemption limit.

Since it wont be satisfied for an unregistered Trust. Maximum Marginal Rate of Tax - 30% would be applicable.

However the expenses of the trust would be allowable expenses is it is spent for the objects of the trust.

If the unregistered Trust is an Educational Instuition Exemption under 10(23C) can be claimed.

WHERE SHOULD I CLAIM EXPENSE OF THE TRUST ? I MEAN UNDER WHICH HEAD AND SECTION ?

And what are provisions regarding tax audit requirements if gross receipts exceed 1 crore limit in case of unregsitered trust?