# The Finance Act, 2026, Section 81: Insertion of new section 354A

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/81/

## Text

Insertion of new section 354A. 81. After section 354 of the Income-tax Act, the following section shall be inserted, namely:— Merger of register non-profit organisation in certain cases. "354A. Where any registered non-profit organisation merges with any other registered non-profit organisation, the provisions of section 352 shall not apply if — (a) | the other registered non-profit organisation has same or similar objects; and (b) | the said merger fulfils such conditions as may be prescribed.".

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