Form 10BB – Before we start, let me update you, earlier, Form No. 10BB used to be applicable only to the organizations registered u/s 10(23C), but w.e.f AY 2023-24, relevant to the previous year 22-23, the same has been made applicable to even those organizations which are registered u/s 12AB and not fulfilling the eligibility criteria laid down for filing Form No. 10B in Notification No. 07/2023.