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— official CBDT correspondence
Section 354A — Merger of registered non-profit organisation in certain cases: its source in the Income-tax Act, 1961
Section 354A (Merger of registered non-profit organisation in certain cases) of the Income-tax Act, 2025 corresponds to Section 12AC (Merger of charitable trusts or institutions in certain cases) of the Income-tax Act, 1961 (computed match — not in the official table).
source provisions · income-tax act, 1961
- Section 12AC — Merger of charitable trusts or institutions in certain cases
read both texts · §12AC (1961) vs §354A (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
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