The Central Board of Direct Taxes (CBDT) has notified the Income-tax (Eighth Amendment) Rules, 2026, introducing a new reporting requirement for certain registered non-profit organisations undergoing mergers.
What Is New in the Eighth Amendment?
The amendment provides a formal procedure for registered non-profit organisations that have the same or similar objectives and decide to merge.
Under the new Rule 189A, the merger-related information must be communicated through the prescribed Form 112A.
Why Has CBDT Introduced Form 112A?
The new reporting mechanism is intended to bring greater clarity and consistency to the process of merging eligible non-profit organisations.
It creates a specific reporting framework so that the Income Tax Department can receive information about qualifying mergers.
Which Organisations May Be Affected?
The change is relevant to registered non-profit organisations with identical or similar objectives that are involved in a merger.
It is not a general new income-tax form for salaried employees or ordinary individual taxpayers.
What Should Organisations Know?
Affected organisations should review Notification No. 139/2026 and the prescribed requirements under Rule 189A to understand the information and compliance obligations applicable to their merger.
