Mera Samvidhaan All of Income-tax Act, 2025

Chapter XVII · Special Provisions Relating to Certain Persons

354A69[Merger of registered non-profit organisation in certain cases.

Section 354A · Chapter XVII · B.—Special provisions for registered non-profit organisation — 6.—Approval for purpose of deduction under section 133(1)(b)(ii) · page 421 of the Act

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.

Section 354A of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.