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2025Section 354A

354A. 69[Merger of registered non-profit organisation in certain cases.

In the 1961 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

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.]

Footnotes

  1. 69.Ins. by Act No. 4 of 2026, w.e.f. 1-4-2026.↩

Income-tax Act, 2025: text as on 25 August 2026 · Official source ↗ ·