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As per the Finance Bill 2023, Form 9A & Form 10 should be filed at least two months prior to the due date for furnishing of return of income, i.e. 31^st August.

The Finance Bill 2023 has proposed that Form 9A and/ or Form 10 should be filed at least two months prior to the due date specified under Section 139(1) for furnishing the return of income for the previous year. Earlier, this information was to be furnished in Form 9A and/ or 10 on or before the due date for furnishing the return of income under Section 139(1) of the relevant assessment year. With this amendment, the accounts of the NGOs needs to be finalized on or before 31^st August, so as to determine the amount of shortfall in application and the relevant action to be taken. The revised Due Dates are: