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

The Income-tax Act, 2025Central Act · Act 30 of 2025

[Merger of registered 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.]

Where this provision sits

ActThe Income-tax Act, 2025
Section354A
Marginal noteMerger of registered non-profit organisation in certain cases
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted, Act No. 4 of 2026. Ins. by Act No. 4 of 2026, w.e.f. 1-4-2026.

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