
Provisional registration under Sections 12A and 80G of the Income Tax Act, 1961 is granted to new charitable or religious trusts and NGOs in India to claim tax exemption and offer donor tax benefits. It is valid for 3 years and must be obtained through Form 10A on the Income Tax portal. After beginning activities, final registration must be applied for within 6 months. Key documents include PAN, registration certificate, trust deed/MOA, trustee details, bank info, and an activity plan.