Insertion of new section 12AC.

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..... 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 institution is registered under section 12AA or section 12 .....

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..... is registered under section 12AA or 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; and (iii) the said merger fulfils such conditions as may be provided by rules. This amendment will take effect from 1st April, 2025. - statute, statutory provisions legislation, law, enactment, Acts, Rules, .....

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