Provisional registration conditions for non-profit organisations cover income use, commercial activity limits, disclosure, and compliance obligations. Provisional registration or provisional approval of a non-profit organisation is recorded in Form No. 106 with applicant particulars, the nature of activities, registration details, the relevant tax year or years, and the authority passing the order. The form also sets out conditions on application of income, limits on commercial activity, maintenance of separate books of account, compliance with other law, and true and complete disclosure in the registration or approval form.