CBDT weekly summary

CBDT updates 26 October-1 November 2026: NPO mergers

CBDT, 26 October-1 November 2026: non-profit merger conditions, a proposed Government securities tax form and IRRI withholding-tax relief.

AI-written from 3 official records · How we write these

The week in brief

What changed

3 points

01
Registered non-profit organisations with the same or similar objects must meet new merger conditions; provisionally and fully registered organisations cannot merge with each other. The merged organisation must file Form 112A within one month after the end of the merger month, and pay appealed tax demands when the appeal becomes final.
- Record: Notification 139/2026: Conditions for merger of registered non-profit organisations
02
CBDT proposed Rule 281A and Form 173A for information supporting exemptions on interest income and capital gains from Government securities. This is a proposal, not a final filing requirement.