Trust registration in India: the deed, the registrar, and what comes after

This guide deals mainly with public charitable trusts, which is what most people mean by “trust registration”. If you are weighing a trust against a society or a Section 8 company, start with our NGO registration guide.

• Settlor: the person creating the trust and contributing the initial corpus.
• Trustees: names, addresses and how many there must be. The law sets no minimum for a public trust, but two or more is standard, and most registrars and banks expect it.
• Objects: specific charitable purposes. Vague objects like “any lawful activity” cause trouble at the 12A stage, because the tax officer has to see that every object is charitable.
• Corpus: the initial amount settled, which can be small.
• Registered office of the trust.
• Powers of trustees: operating bank accounts, holding property, borrowing, appointing staff.
• Appointment, removal and succession of trustees, and how decisions are taken.
• Irrevocability and dissolution: a charitable trust should be irrevocable, and on dissolution its assets must go to another charity with similar objects, never back to the settlor or trustees. The tax department checks this clause.

1. Choose the name and check that it does not copy a registered brand or suggest government backing. Words like “National” or “India” draw objections in some states.
2. Draft the deed with the clauses above, and have it printed on non-judicial stamp paper or e-stamped. Stamp duty depends on the state and, in some states, on the value of the corpus or property settled.
3. Book an appointment with the sub-registrar for the area of the registered office. The settlor, all trustees where required, and two witnesses attend with original ID and photographs.
4. Execute and register the deed. The registered copy is usually available the same day or within a few days.
5. In Maharashtra, Gujarat and other states with a public trust Act, apply separately to the Charity Commissioner (or equivalent) for registration as a public trust. This is a distinct step from registering the deed.
6. Apply for the trust’s PAN, then open a bank account in the trust’s name.
7. Apply for 12A and 80G under the Income-tax Act before or soon after starting activities. See our 12A and 80G registration guide.

Foreign nationals and NRIs can be trustees, but receiving foreign money brings the trust under the Foreign Contribution (Regulation) Act, which needs its own registration or prior permission.

A straightforward deed can be registered within a week of the draft being settled. PAN follows in about a week, and a provisional 12A and 80G order usually within a month of applying. Once running, a registered trust must:

• keep books of account and have them audited when income crosses the exemption limit, filing the audit report (Form 126 under the 2026 Rules, formerly 10B or 10BB);
• file its income tax return every year, even if all income is exempt;
• apply at least 85% of its income to its objects in the year, or accumulate it through the prescribed form;
• file the donation statement and issue donor certificates by 31 May each year if it holds 80G approval;
• in states with a public trust Act, file annual accounts and report changes in trustees or property to the Charity Commissioner.