https://www.taxtmi.com/acts?id=53856 A new provision governs the merger of registered non-profit organisations. Where one registered non-profit organisation merges with another registered non-profit organisation, the provisions of section 352 do not apply if the continuing organisation has the same or similar objects and the merger satisfies the prescribed conditions. The rule creates a limited exception tied to continuity of charitable purpose and compliance with prescribed merger conditions. en-us Tue, 31 Mar 2026 15:45:10 +0530 Tue, 31 Mar 2026 15:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53856 A new provision governs the merger of registered non-profit organisations. Where one registered non-profit organisation merges with another registered non-profit organisation, the provisions of section 352 do not apply if the continuing organisation has the same or similar objects and the merger satisfies the prescribed conditions. The rule creates a limited exception tied to continuity of charitable purpose and compliance with prescribed merger conditions. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:45:10 +0530 https://www.taxtmi.com/acts?id=53856