The Central Board of Direct Taxes (CBDT) has introduced new rules governing the merger of registered non-profit organisations. Under the Income-tax (Eighth Amendment) Rules, 2026, two registered non-profits with the same or similar objectives can merge only if they meet specified conditions, including clearing outstanding tax dues, transferring all assets and liabilities, and maintaining their existing objectives for at least five years. The new rules also make it mandatory for the merged organisation to inform the Income Tax Department about the merger through a new Form No. 112A within a prescribed timeline.