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        F. Acts / Amendment Acts

        Section 8 - Insertion of new section 12AC.

        Finance (No. 2) Act, 2024
        Chapter III
        DIRECT TAXES - Income-tax

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        Merger of charitable trusts: Chapter XII-EB exclusion applies where merged entities share objects and meet prescribed conditions. A new provision excludes Chapter XII-EB from applying where a registered or approved charitable trust or institution merges with another recognized entity, provided the other entity has the same or similar objects, is itself registered or approved under the tax-exemption framework, and the merger meets prescribed conditions.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Merger of charitable trusts: Chapter XII-EB exclusion applies where merged entities share objects and meet prescribed conditions.

                              A new provision excludes Chapter XII-EB from applying where a registered or approved charitable trust or institution merges with another recognized entity, provided the other entity has the same or similar objects, is itself registered or approved under the tax-exemption framework, and the merger meets prescribed conditions.


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