When does the provision of accreted income apply?

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....f tax on accreted income of a specified person. Such tax is levied to ensure that the benefit conferred to a charitable trust over the years by way of tax exemption is not misused by converting it int....

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....tion 12AA or Section 12AB or approved under sub-clause (iv)/(v)/(vi)/(via) of Section 10(23C); c. In case of dissolution, the trust fails to transfer all its assets to any other trust or institution....