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Section 354A of Income Tax Act - Merger of register non-profit organisation in certain cases

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Last Updated: 01-04-2026

[i][354A. Merger of register non-profit organisation in certain cases.

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.]

 

[i] Section inserted by Section 81 of FA, 2026 wef 01-04-2026.