This document outlines the new procedure for registration under Section 12A of the Income Tax Act, introduced by the Finance Act, 2020. It replaces the old Section 12AA with a new Section 12AB, bringing significant changes to how charitable trusts and institutions obtain and maintain their registration. Key points include the shift from perpetual registration to a 5-year renewable system, the online application process, and updated requirements for existing and new entities. This guide is crucial for charitable organisations needing to comply with the latest tax regulations in India.