Advertisement
Ad space — leaderboard / responsive

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

Income-tax Act, 2025 (amended upto 2026) · Last amended: Finance Act, 2026, w.e.f. 01.04.2026.

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.]

7. Interpretation

Amendment history

  • [78] Inserted by Finance Act, 2026, w.e.f. 01.04.2026.
Advertisement
Ad space — leaderboard / responsive