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of <h1>Understanding 'Date of Conversion' in Section 115TD of the Income Tax Act 1961: Key for Tax Implications</h1> 'Date of conversion' in relation to section 115TD of the Income Tax Act 1961 is defined as: (a) the date when registration or approval is canceled under specified sections, (b) the date of adopting or modifying any object as per certain clauses, or (c) the last date for applying for registration or approval under specified clauses. This definition is crucial for understanding tax implications under the relevant sections of the Act.
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