Section 354A
Merger of registered non-profit organisation in certain cases.
About this Act
An Act to consolidate and amend the law relating to income-tax.
Where any registered non-profit organisation merges with any other registered non-profit organisation, the provisions of section 352 shall not apply if, —
(a) the other registered non-profit organisation has same or similar objects; and
(b) the said merger fulfils such conditions as may be prescribed.]
(a) the other registered non-profit organisation has same or similar objects; and
(b) the said merger fulfils such conditions as may be prescribed.]
Notes
69. Inserted by the Finance Act, 2026, w.e.f. 1-4-2026.