section 354A
Merger of registered non-profit organisation in certain cases
Income Tax Act 2025Tax2025570 sections23 chapters
Chapter XVII Special provisions relating to certain persons
Statutory text
69[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.]
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