This document details the significant changes introduced by Budget 2020 affecting charitable trusts and institutions in India. It covers amendments to Sections 11, 12, 12A, and introduces a new Section 12AB concerning fresh registration procedures and timelines. Furthermore, it explains modifications to Section 80G, including new conditions for donation approvals and reporting requirements. This information is crucial for charitable organisations and their advisors to ensure compliance and understand the implications for tax exemptions and donations.