The CBDT has issued Notification No. 139/2026 in October 2026, inserting Rule 189A in the Income-tax Rules, 2026. The rule lays down the conditions, for the purposes of sections 352(4) and 354A of the Income-tax Act, 2025, under which a registered non-profit organisation may merge with another registered non-profit organisation having the same or similar objects.
A new Form No. 112A has also been notified for intimating such a merger. The intimation is to be filed within one month from the end of the month in which the merger takes effect.
This affects registered trusts, societies and institutions planning to combine their activities.
What to do: organisations considering a merger should check the Rule 189A conditions before finalising it and diarise the Form No. 112A filing date.
