Under what circumstances is it mandatory to convert society to trust??

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what are the conditions under which a society needs to convert to trust under income tax rules
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There is no mandatory requirement under any Law in India to covert a Society into a Trust. In this context, pl. go thr' in this forum's link.

https://www.lawyersclubindia.com/forum/coverting-from-society-to-trust-9815.asp

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