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of <h1>Trust Registration Validity Extended from Five to Ten Years for Entities with Income Below Five Crore Rupees</h1> This amendment to section 12AB of the Income-tax Act modifies provisions for trusts and institutions. Trusts with income not exceeding five crore rupees during each of the two previous years will now have their registration validity extended from five years to ten years when applying under sub-clauses (i) to (v). Additionally, in sub-section (4)'s Explanation clause (g), the words 'is not complete or it' are removed, simplifying the language regarding application evaluation criteria.
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