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        Income Tax

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

        Income-tax Act, 2025
        Part 6.
        Approval for purpose of deduction under section 133(1)(b)(ii)

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        Mergers of registered non-profit organisations may avoid section 352 where objects are similar and prescribed conditions are met. A registered non-profit organisation may merge with another registered non-profit organisation without attracting section 352 if the other organisation has the same or similar objects and the merger satisfies prescribed conditions. The provision creates a specific exception for qualifying mergers of registered non-profit organisations, subject to conditions framed by prescription.
                        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.

                              Mergers of registered non-profit organisations may avoid section 352 where objects are similar and prescribed conditions are met.

                              A registered non-profit organisation may merge with another registered non-profit organisation without attracting section 352 if the other organisation has the same or similar objects and the merger satisfies prescribed conditions. The provision creates a specific exception for qualifying mergers of registered non-profit organisations, subject to conditions framed by prescription.


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