CBDT has notified the Income-tax (Eighth Amendment) Rules, 2026, vide Notification No. 139/2026 dated 30 October 2026, introducing Rule 189A and new Form 112A for intimating the merger of registered non-profit organisations having the same or similar objects under the Income-tax Act, 2025.Click here
Official Reference Document
This notice was sourced directly from the official Income Tax Department portal.