Merger of charitable trusts or institutions in certain cases

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..... trusts or institutions in certain cases. 12AC. Where any trust or institution registered under section 12AB or approved under sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) .....

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..... of section 10, as the case may be; and (c) the said merger fulfils such conditions as may be prescribed. ] ************* NOTES:- 1. Inserted vide Section 8 of the Finance (No. 2) Act, 2024 dated 16-08 .....

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