https://www.taxtmi.com/acts?id=53186 Section 354A exempts mergers of one registered non-profit organisation into another from application of section 352 where the transferee has the same or similar objects and the merger satisfies conditions to be prescribed; details of required conditions are to be provided by rules and the amendment commences 1 April 2026. en-us Sun, 01 Feb 2026 15:26:43 +0530 Sun, 01 Feb 2026 15:26:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53186 Section 354A exempts mergers of one registered non-profit organisation into another from application of section 352 where the transferee has the same or similar objects and the merger satisfies conditions to be prescribed; details of required conditions are to be provided by rules and the amendment commences 1 April 2026. Act-Rules Bills Sun, 01 Feb 2026 15:26:43 +0530 https://www.taxtmi.com/acts?id=53186