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Insertion of new section 12AC.

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Full Text of the Document

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....st or institution registered under section 12AB or approved under sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, as the case may be, merges with another trust or institution, the provisions of Chapter XII-EB shall not apply if-- (a) the other trust or institution has same or similar objects; (b) the other trust or instituti....

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