Summary
The Income-tax (Eighth Amendment) Rules, 2026 add Rule 189A to the Income-tax Rules, 2026, setting conditions under which registered non-profit organisations can merge. The two bodies need same or similar objects, no unpaid undisputed tax demand, audited books as on merger date, no benefit to related persons, and the merged entity cannot change its objects for five years. The surviving NPO must file Form 112A with the jurisdictional PCIT/CIT within one month after the month the merger takes effect.
What it means for you
Trusts and charities planning to combine now have a defined route that protects registration, provided Form 112A is filed on time and conditions are met.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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