(6)Any deemed application under sub-section (5) shall be applied by the registered non-profit organisation for its objects in India,—(a)during the tax year in which the income is received or in the tax year immediately succeeding such tax year, where such shortfall is for the reason that the whole or any part of the income has not been received during that tax year;(b)in the tax year immediately succeeding the tax year in which the income was derived, where such shortfall is for any other reason.
