Overview
What trust registration involves
A trust is created when a person, the settlor, hands property to trustees to hold and use for a stated purpose. A charitable trust holds it for a public purpose, such as education, health or relief of the poor.
Trust registration usually means registering the trust deed with the Sub-Registrar under the Registration Act. Some states also have a public trusts law that asks the trust to register with an authority under that law. Which applies depends on the state where the trust is set up.
The Indian Trusts Act, 1882 covers private trusts. It does not cover public charitable trusts.
Who is involved
The people in a charitable trust
Settlor
The person who creates the trust and gives it its first property. The settlor signs the trust deed.
Trustees
The people who hold the trust's property and run it as the deed says. The settlor can also be a trustee.
Beneficiaries
For a charitable trust, the public or a section of it that the trust's objects serve.
Witnesses
Two witnesses usually sign the deed when it is registered.
Trust deed
What the trust deed sets out
- The trust's name and registered address
- Its charitable objects
- The settlor, the first trustees and the property settled
- How trustees are appointed, removed and replaced
- The trustees' powers, meetings and decisions
- How the trust's income and property may be used
- What happens to the property if the trust ends
Package
What our trust registration support includes
Complianto professional feeShared on your free consultation
Registration fee and stamp dutyAt actuals. Set by your state.
- Fees and stamp duty change with the state where the trust is set up.
- We confirm the total before we start.
Documents
Documents of the settlor and trustees
- PAN of the settlor and each trustee
- ID and address proof, such as Aadhaar, voter ID or passport
- Recent passport-size photos
- ID proof of the two witnesses
Trust office
Documents for the trust's address
- Rent agreement or property document
- A recent electricity bill or property tax receipt
- No-objection letter from the owner of the premises
Registration offices can ask for more papers. We share the exact list for your trust.
Process
How trust registration works
- 01
Fill the form
Tell us the trust's purpose, the settlor and the trustees.
- 02
Settle the deed
The settlor and trustees agree the deed. It is printed on stamp paper of the value your state requires.
- 03
Book the registration
An appointment is fixed with the registration office for the trust's area.
- 04
Sign and register
The settlor and witnesses sign before the registering officer, who registers the deed.
- 05
Trust registered
You receive the registered deed. Where your state has a public trusts law, the trust may also need to register under it.
After registration
Next steps for your trust
- PANApply for a PAN in the trust's name with the registered deed.
- BankOpen a bank account in the trust's name, run by the trustees the deed names.
- 12A and 80GApply to the income tax department so the trust can claim exemption and donors can claim a deduction. See 12A and 80G registration.
- Every yearKeep books and file the trust's income tax return. See income tax return filing.
- For CSR fundsAfter 3 years of work and with 12A and 80G in place, a trust can file CSR-1 registration.
Where is a trust registered?
The trust deed is usually registered with the Sub-Registrar for the trust's area. In states with a public trusts law, the trust may also register with the authority under that law.
Does the Indian Trusts Act, 1882 apply to a charitable trust?
No. The Indian Trusts Act, 1882 covers private trusts. Public charitable trusts follow state law and practice.
Who can be a trustee?
Any person able to hold property can be a trustee. The settlor can also be a trustee. The deed sets how many trustees there are and how they change.
Is stamp duty payable on a trust deed?
Yes, at the rate your state sets. We tell you the stamp value before the deed is printed.
Does a trust need its own PAN?
Yes. A trust gets a PAN in its own name, applied for after the deed is registered.
Are 12A and 80G part of trust registration?
No. They are separate registrations with the income tax department, made after the trust is registered. See our 12A and 80G registration service.
Can a charitable trust be cancelled later?
A public charitable trust is generally irrevocable. Plan its objects and terms with care before the deed is signed.
Can the trust deed be changed after registration?
Only if the deed allows it and in the way the deed and state law set. Changes are usually made by a deed of amendment that is also registered.
How is a trust different from a society?
A trust is run by its trustees under a deed. A society is a member-run body with a governing committee. Our NGO registration page compares the two with a Section 8 company.
Is Complianto a government body or a CA firm?
Neither. Complianto is a compliance facilitation platform operated by Mentorcorp Private Limited. You can also apply directly on the official portal without our fee.
More services
Other services for trusts and NGOs
12A and 80G Registration
Tax exemption for the trust and deductions for donors.
NGO Registration
Compare trust, society and Section 8.
Society Registration
A member-run body for a common cause.
Section 8 Company
A non-profit company registered with MCA.
CSR-1 Registration
Register with MCA to run CSR projects.
Income Tax Return
Yearly return filing for your trust.
