Date of conversion defined for income tax: cancellation of registration, adoption/modification of objects, or application deadline. Definition of 'Date of conversion' for purposes of section 115TD identifies three alternative triggers: (a) the date of the order cancelling registration or approval under the charitable/beneficial provisions; (b) the date of adoption or modification of any object; and (c) the last date for making an application for registration or approval under the charitable/beneficial provisions.
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.
Date of conversion defined for income tax: cancellation of registration, adoption/modification of objects, or application deadline.
Definition of "Date of conversion" for purposes of section 115TD identifies three alternative triggers: (a) the date of the order cancelling registration or approval under the charitable/beneficial provisions; (b) the date of adoption or modification of any object; and (c) the last date for making an application for registration or approval under the charitable/beneficial provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.