Registered non-profit organisation registration: prescribed eligibility, filing timelines, verification, and validity periods govern charitable registration claims. Application for registration as a registered non-profit organisation may be made by specified entities in the prescribed form and manner, subject to eligibility based on charitable or public religious purposes and holding property under an irrevocable trust for the benefit of the general public. The provision prescribes different filing windows, decision timelines and validity periods according to the applicant's status, allows condonation of delay for reasonable cause, extends validity in certain low-income cases, and provides for accreted income tax where delayed applications are not condoned. Registration is granted after verification of genuineness of activities and compliance with other law, while provisional registration applies where activities have not commenced.