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#form 112a

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5 min read 7 Nov 2026

Trust and NGO Merger Rules 2026: Rule 189A and Form 112A Explained

How registered trusts and NGOs can merge under Rule 189A: all 12 conditions, Form 112A deadline, five annexures and tax implications.

By TaxQue TeamRead

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#form 112a

Trust and NGO Merger Rules 2026: Rule 189A and Form 112A Explained

End-to-End Business Compliance & Tax Solutions

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