Income-tax Act, 2025

Merger of registered non-profit organisation in certain cases - Section 354A

69[Merger of registered non-profit organisation in certain cases.

354A. 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.]

69. Ins. by Act No. 4 of 2026, w.e.f. 1-4-2026. .... To read the full section download the app from Google Play store