Analysis of the amended law regarding Provisional and Direct Regular Registration based on the commencement of activities from 01.10.2023 As per the new registration scheme effective from 1 st April 2021, all existing registered/approved trusts were required to transition from permanent registration to a five-year tenure through a two-step process involving provisional registration followed by regular registration. The provisional registration was valid for up to three years, but organizations needed to apply for regular registration within six months of starting activities or six months before the provisional registration expired. This caused confusion and compliance challenges for many existing organizations. The Finance Act, 2023, effective from 1 st October 2023, addressed these issues by simplifying the process: only new organizations now need provisional registration while existing organizations with commenced activities can directly apply for a five-year regular registration. The revised process aims to streamline administrative requirements and reduce the compliance burden on NPOs. For more information, please read this issue of our Standards and Norms