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    <title>Insertion of new section 12AC.</title>
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    <description>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.</description>
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      <description>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.</description>
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