✔️ Amendments by Finance Act 2023 • Overview of Registration Scheme under the Income-tax Act • Registration or Approval based on the Commencement of Activities • Giving Incomplete, False or Inaccurate Information in the Registration Application • Withdrawal of Retrospective Benefit of Exemption under Section 11/12 • Non-filing of Application for Re-registration or Renewal of Registration ✔️ Circular No. 6 of 2023 dated 24-05-2023 • Relaxation by CBDT Circular No. 6 of 2023 dated 24-05-2023 • Clarification on the effective date of Provisional Registration/Approval • No relaxation to convert Section 80G Provisional Approval to Regular Approval ✔️ Q&A Session