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<h1>CBDT Circular Clarifies Registration Deadlines and Audit Requirements for Charitable Trusts under Income-tax Act.</h1> The circular issued by the Central Board of Direct Taxes clarifies provisions related to charitable and religious trusts under the Income-tax Act, 1961. It addresses registration requirements for existing and new trusts, extending deadlines for filing applications in Forms 10A and 10AB due to electronic filing challenges. Trusts must apply for registration within specified timelines to avoid tax on accreted income. The circular also extends deadlines for filing donation statements and clarifies the effective period for provisional registrations. Additionally, it provides guidance on audit report requirements in Forms 10B and 10BB, specifying electronic payment modes for reporting purposes.