# The Finance Act, 2026, Section 80: Amendment of section 352

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/80/

## Text

Amendment of section 352. 80. In section 352 of the Income-tax Act, in sub-section (4), in the Table, for serial number 8 and the entries relating thereto, the following shall be substituted, namely:— A | B | C | D (i) | (ii) "8. | The specified person has merged with any other— (a) | entity other than a registered non-profit organisation; or (b) | registered non-profit organisation having objects same or similar to it but the said merger does not fulfil such conditions, as may be prescribed; or (c) | registered non-profit organisation that does not have same or similar objects. | The date of merger | The date of merger.".

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