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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Conversion of charitable company: statutory notice, consent, compliance certification and surrender of special privileges upon conversion.</h1> Section 8 companies applying for conversion must publish prescribed notices, serve specified authorities and attach proof, file up-to-date financials or a recent certified position, and obtain required No Objection Certificates for any prior special status. The board must declare non-distribution of income to members, a practising professional must certify compliance, and the Regional Director may require additional approvals, impose terms including surrender of exemptions, restitution for concessional property and application of accumulated funds to liabilities before any balance is transferred to the designated public fund.

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