Merger of charitable trusts or institutions in certain cases - Section 12AC

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..... Reckoner - Income Tax - Manuals - Section 12AC - Merger of charitable trusts or institutions in certain cases [ w.e.f. 01.04.2025 inserted vide Finance (No. 2) Act, 20204 ] Where any trust or institu .....

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..... is registered under section 12AA or section 12AB or approved under section 10(23C)(iv)/ (v)/ (vi)/(via), as the case may be; and (c) the said merger fulfils such conditions as may be prescribed. - .....

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