Summary
Notification 139/2026 sets conditions for merging registered non-profit organisations under the Income-tax Act 2025: both must hold the same type of registration, have no undisputed dues and get audited accounts as on the merger date. The merged entity cannot change its objects for five years, and Form 112A is due within a month after the month of merger.
What it means for you
Trusts and NGOs planning a merger now have a defined route that protects their registration and tax exemption.
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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