Section 12A registration conditions tightened for trusts, clarifying commencement timing and prior-income exclusion criteria under law. Amendment clarifies registration conditions under Section 12A: activities must either not have commenced at least one month before the relevant previous year or, if commenced, the trust must not have had income excluded under specified provisions of section 10, section 11 or section 12 for any prior year ending on or before the application date; clause (ba) filing references are expanded to sub-sections (1) and (4); and the second, third and fourth provisos of sub-section (2) are omitted.