A proviso to Rule 12(2) required to furnish the Audit Report electronically under section 10(23C), 10A, 10AA, 12A(1)(b), 44AB, 44DA, 50B, 80IA, 80IB, 80IC, 80ID, 80JJAA, 80LA, 92E, 115JB, 115VW of the act.
Now, the Charitable trust is also require to furnish notice electronically for the purpose of claiming exemption under section 11(2).
If charitable trust/institution not applied 85% of the income for the charitable or religious purposes in India during the same previous year, then such income shall not included in the Total Income of the trust provided assessee serve notice in writing to AO and invest/deposit the same amount as per section 11(5)
Now the Charitable trust/ institution is also require to furnish the above said notice electronically for the purpose & the period for which the income is to be accumulated or set apart.
Refer Notification 24/2014