Income Tax Department

Ministry of Finance, Government of India

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Section 354A

Merger of registered non-profit organisation in certain cases

Section

Section Number

354A

Chapter

CHAPTER XVII - Special provisions relating to certain persons

Act

Income-tax Act, 2025

Year

2026

Merger of registered non-profit organisation in certain cases

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

354A. 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