<s>[INST] What is the specified date for the purpose of calculation of accreted income? [/INST] ​​​The specified date shall be the following:

​a. the date of the order cancelling the registration under Section 12AA or Section 12AB, or approval under Section 10(23C) as the case may be;
b. the date of adoption or modification of any object;
c. the last date for making an application for registration or approval expires;
d. the date of merger with an entity which is not having similar objectives and is not registered under Section 12AA or Section 12AB or approved under Section 10(23C);
e. the date of dissolution where the specified trust or institution fails to transfer all its assets to any other registered trust or institution.​ </s>