Date of modification of objects

The "date of modification of objects" refers to the specific date on which the trust, society, or institution formally adopted or amended its constitutional documents (such as the Trust Deed, Memorandum of Association, or Bye-laws) to change the purposes for which it was established.

It is not the same as the date of your existing registration or the date of a registration order.

Key Points for Clarification:

• Definition: This date signifies when the changes to your organizational objects were legally made (e.g., the date a resolution was passed by the governing body or the date of execution of an amended trust deed).

• Requirement for Form 10AB: If a registered trust or institution modifies its objects such that they no longer conform to the conditions of its existing registration, it must apply for a fresh registration. This is done using Form 10AB (not Form 10A), and the application must be filed within 30 days from the date of such modification.

• Supporting Documentation: When filing, you are typically required to provide a self-certified copy of the document evidencing this modification (e.g., a certified copy of the amended trust deed or the resolution passed by the trustees/board).

Summary

• Date of Modification: The actual date the changes were adopted/executed.

• Registration Date: The date the Income Tax Department previously issued your registration order.

• Action: If you have modified your objects, you must file Form 10AB within 30 days of that modification date to maintain your registration status under the new compliance framework.

Summary: The "date of modification of objects" is the date on which your organization formally adopted changes to its constitutional documents. This is a distinct date from your registration order date. If you modify your objects, you must apply for fresh registration via Form 10AB within 30 days of that modification.