Registration for NPO purposes includes specified provisional and final approvals but excludes approvals under separate statutory provisions.

For Part B concerning NPOs, the statutory meaning of registration under the Income-tax Act, 2025 includes provisional registration and specified provisional or final approvals under the second proviso to section 10(23C), section 12AB(1), and section 332, as relevant to NPO registration. It expressly excludes from its scope approvals under the second proviso to section 80G(5) and section 354.

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