CBDT Tightens Merger Rules for Charitable Trusts: Five-Year Restriction, Tax Liability Transfer and Mandatory Form 112A Filing Explained CBDT Notification No. 139/2026 dated 30 October 2026 | Income-tax (Eighth Amendment) Rules, 2026 Merging two charitable trusts or non-profit organisations may appear to be a simple administrative decision. Two organisations working towards similar charitable…
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