https://www.taxtmi.com/manuals?id=2501 Section 354A excludes a qualifying merger between registered non-profit organisations from the accreted-income tax framework under section 352. The exclusion requires that the other registered non-profit organisation have the same or similar objects and that prescribed conditions be fulfilled. A merger not satisfying these requirements remains within the accreted-income tax framework, including impermissible mergers identified under section 352(4). en-us Thu, 16 Mar 2023 18:21:00 +0530 Wed, 30 Sep 2026 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2501 Section 354A excludes a qualifying merger between registered non-profit organisations from the accreted-income tax framework under section 352. The exclusion requires that the other registered non-profit organisation have the same or similar objects and that prescribed conditions be fulfilled. A merger not satisfying these requirements remains within the accreted-income tax framework, including impermissible mergers identified under section 352(4). Manuals Income Tax Thu, 16 Mar 2023 18:21:00 +0530 https://www.taxtmi.com/manuals?id=2501