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    <title>Merger of charitable trusts or institutions in certain cases</title>
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    <description>Exclusion from Chapter XII-EB is provided where a registered or approved charitable trust or institution merges into another entity that has the same or similar objects, the transferee holds the requisite registration or approval under the tax law, and the merger satisfies prescribed conditions.</description>
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      <description>Exclusion from Chapter XII-EB is provided where a registered or approved charitable trust or institution merges into another entity that has the same or similar objects, the transferee holds the requisite registration or approval under the tax law, and the merger satisfies prescribed conditions.</description>
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