Insertion of new section 354A
Section 81 of the Finance Act, 2026 deals with insertion of new section 354A. 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.
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 —
Section 81, The Finance Act, 2026 (Act 4 of 2026).
(a) the other registered non-profit organisation has same or similar objects; and (b) the said merger fulfils such conditions as may be prescribed.".
Questions about Section 81
What does Section 81 of the Finance Act deal with?
Section 81 of the Finance Act is headed "Insertion of new section 354A". 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.
How do I find court cases under Section 81 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2026 81, section 81 Finance Act 2026, section 81 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was the Finance Act enacted?
Finance Act was enacted in 2026 as Act 4 of 2026. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. -11686 words
- 3. Income-tax under Act 30 of 20258033 words
- Fourth Schedule. -4078 words
- 2. Income-tax under Act 43 of 19612736 words
- 26. Substitution of new sections for sections 276B, 276BB, 276C, 276CC, 276CCC and 276D1437 words
- Fifth Schedule. -1363 words
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