Amendment of section 115TD.

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..... s to make an application in accordance with the provisions of clause (i) or clause (ii) or clause (iii) of the first proviso to clause (23C) of section 10 or sub-clause (i) or sub-clause (ii) or sub-clause (iii) of clause (ac) of sub-section (1) of section 12A, within the period specified in the said clauses or sub-clauses, as the case may be, which expires in the said previous year. ; (ii) in sub .....

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..... o amend section 115TD of the Income-tax Act relating to Tax on accreted income. It is proposed to insert a new clause (iii) in sub-section (3) of said section to provide that a trust or institution registered under section 12AA or section 12AB or approved under subclause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10 shall be deemed to have been convert .....

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..... fourteen days from the end of the previous year in a case referred to in sub-clause (a) of clause (ii), or clause (iii) of sub-section (3) of the said section. Clause (i) of Explanation to the section provides the definition of date of conversion for the purposes of the said section. It is also proposed to amend clause (i) of the said Explanation, which defines the expression date of conversion , .....

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