https://www.taxtmi.com/acts?id=53185 The amendment to section 352 substitutes serial number 8 to impose tax on accreted income where a specified person merges with (a) an entity other than a registered non-profit organisation, (b) a registered non-profit organisation with purportedly similar objects but where prescribed conditions are unmet, or (c) a registered non-profit organisation without similar objects, with the date of merger as the operative date for tax. en-us Sun, 01 Feb 2026 15:26:31 +0530 Sun, 01 Feb 2026 15:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53185 The amendment to section 352 substitutes serial number 8 to impose tax on accreted income where a specified person merges with (a) an entity other than a registered non-profit organisation, (b) a registered non-profit organisation with purportedly similar objects but where prescribed conditions are unmet, or (c) a registered non-profit organisation without similar objects, with the date of merger as the operative date for tax. Act-Rules Bills Sun, 01 Feb 2026 15:26:31 +0530 https://www.taxtmi.com/acts?id=53185