Income Tax e-Filing Utilities: New Schema Updates for Forms 10B, 29B & 29C

The Income Tax Department has released important updates to the e-Filing utilities and schema files for various statutory forms. These updates are relevant for Assessment Year (A.Y.) 2023–24 onwards and impact audit and tax reporting for trusts, institutions, companies, and non-corporate entities.

Form 10B

Purpose: Audit report under clause (b) of the tenth proviso to Section 10(23C) and Section 12A(1)(b)(ii) of the Income-tax Act, 1961. Applicable to funds, trusts, educational institutions, universities, hospitals, and other medical institutions.

Utility Version: 1.3.1

• First Released: August 24, 2023
• Latest Release: September 10, 2024
• Size: 117 MB (ZIP)

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Schema

• First Released: September 8, 2023
• Latest Update: March 25, 2025
• Size: 34.2 KB (ZIP)

Schema Change Document: Version 1.4 (175 KB PDF)

Recent Changes:

• Clause 14(ii): Address field limit increased to 4000 characters
• Clause 14(ii), 31(ii), and 38: Row capacity increased to 250 entries

Reference: “Form 10B and 10BB Webinar – 19 Sept 2024” (PPT available)

Want a deeper insight into the Income Tax Bill, 2025? Click here

Form 29B

Purpose: Audit report under Section 115JB for computing book profits for companies under Minimum Alternate Tax (MAT).

Schema

• First Released: August 9, 2022
• Latest Update: March 25, 2025
• Size: 12.8 KB (ZIP)

Schema Change Document: Version 1.3 (137 KB PDF)

Form 29C

Purpose: Report under Section 115JC for computing Adjusted Total Income and Alternate Minimum Tax (AMT) for non-corporate assesses.

Schema

• First Released: August 9, 2022
• Latest Update: March 25, 2025
• Size: 14.3 KB (ZIP)

Schema Change Document: Version 1.3 (134 KB PDF)

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