Circular No. 6 of 2023, issued by the Central Board of Direct Taxes, Ministry of Finance, Government of India, provides clarifications regarding provisions related to charitable and religious trusts. The circular explains the amendments made by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, and their impact on registration and approval processes for trusts. CBDT clarifies regarding application of section 115TP for failure to apply to registration/approval, Extension of due date for furnishing of Form No. 10BD, applicability of provisional registration, denial of exemption in case where the statement of accumulation is not filed by the due date and audit report to be furnished in Form No. 10B.