Trust registration deadlines and provisional registration rules clarified, with extended filing windows and reporting obligations. Clarifies registration, provisional registration and renewal procedures for trusts under sections 10, 12A/12AB and 80G, including Board extensions for filing Forms 10A and 10AB, treatment of pending or late applications, effect of amended section 115TD for unregistered trusts, timing and validity of provisional registration for three assessment years with conversion to five-year registration, extensions for donation reporting Forms 10BD/10BE, timing rules for Forms 10 and 9A on accumulation/deemed application, and revised audit-reporting requirements and electronic payment-mode treatment in Forms 10B/10BB.