Registration operability changes: approval or notification can render prior registration inoperative, re registration extinguishes earlier approval.

Amendments broaden eligible recipients for corpus-bound contributions to include specified funds, trusts, educational and medical institutions and clarify that when an entity obtains approval or notification under specified exemption categories, its prior registration becomes inoperative; such entities may reapply for registration under the alternative registration route but this will terminate the earlier approval or notification and the related exemption entitlement.

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