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Income Tax - Ready Reckoner

Home › Manuals List › Income Tax › Income Tax - Ready Reckoner › Charitable, Religious, Educational Trust or Institutions or Organizations and Tax on Accreted Income › This
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Income Tax

Merger of register non- profit organisation in certain cases- Section 354A (New) / 12AC (Old)

Charitable, Religious, Educational Trust or Institutions or Organizations and Tax on Accreted Income

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Qualifying nonprofit mergers avoid accreted-income tax when organisations share similar objects and meet prescribed conditions.
Section 354A excludes a qualifying merger between registered non-profit organisations from the accreted-income tax framework under section 352. The ... Summary

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