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    <title>When can a trust or institution apply for direct regular registration?</title>
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    <description>Direct regular registration is available for trusts or institutions that meet two conjunctive conditions: they have commenced activities, and no income of the trust or institution has been excluded from total income due to applicability of charitable or institution-specific exemption provisions for any previous year ending on or before the date of application at any time after commencement of activities.</description>
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