This document outlines the mandatory re-registration process for existing NGOs under Section 12A/80G of the Income Tax Act, as per the 2021 notification. It details the requirements for Form 10A, the validity period, and necessary supporting documents. Additionally, it explains the new procedure for furnishing a statement of donations (Form 10BD) and issuing certificates (Form 10BE) to donors, which is crucial for tax deductions. This guide is essential for NGOs and charitable institutions needing to comply with the latest tax regulations.