https://www.taxtmi.com/manuals?id=4705 Section 12AC exempts merged charitable, religious, educational or similar trusts and institutions from the special provisions on tax for accreted income (Chapter XII-EB) where the transferee has the same or similar objects, is registered or approved under the charitable trust provisions, and the merger satisfies such prescribed conditions. en-us Sat, 31 Aug 2024 13:43:00 +0530 Sat, 31 Aug 2024 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4705 Section 12AC exempts merged charitable, religious, educational or similar trusts and institutions from the special provisions on tax for accreted income (Chapter XII-EB) where the transferee has the same or similar objects, is registered or approved under the charitable trust provisions, and the merger satisfies such prescribed conditions. Manuals Income Tax Sat, 31 Aug 2024 13:43:00 +0530 https://www.taxtmi.com/manuals?id=4705