Trust registration in India deed and registration

What a trust is and what it is not

A trust is an obligation annexed to the ownership of property, accepted by the owner (the trustee) for the benefit of another person, or of the owner and another (Indian Trusts Act, 1882, section 3). The person who creates it is the settlor. The trustees hold the legal title to the property and act on behalf of the trust.

Private trust and public trust compared

Private trust / Public charitable or religious trust

• Private trust
• Public charitable or religious trust

Where a trust gets registered

More than one office can be involved, depending on the trust and the state.

• Sub-Registrar (Registration Act, 1908): A trust of immovable property created by a written instrument (Trusts Act section 5; Registration
• Charity Commissioner or state public-trust authority: Public trusts in states that have a public-trust Act, for example Maharashtra under
• Other states: Maharashtra, Gujarat, Rajasthan, Madhya Pradesh and Chhattisgarh have public-trust Acts; Goa and Dadra and Nagar Haveli and
• Income Tax Department (12A and 80G): For tax exemption and donor deductions

What you need to create a trust

A competent settlor: The settlor must be competent to contract: an adult of sound mind.

• A competent settlor
• Who can be a trustee
• The settlor can be a trustee
• A lawful purpose
• Trust property
• An office address

What the government charges

These amounts are set by each state, so we confirm each one for your state before the deed is signed.

• Stamp duty on the trust deed: State Stamp Act
• Sub-Registrar registration fee: Registration Act and state rules
• Charity Commissioner application fee: State public-trust rules
• PAN for the trust: Income Tax Department
• Notary charges: Market rate

Documents required

Trust deed on stamp paper

• Trust deed on stamp paper
• PAN and Aadhaar, passport or voter ID of the settlor and each trustee
• Photographs of the settlor and trustees
• Two witnesses with ID

How it works step by step

Timeline, validity and ongoing duties

Topic, What applies

• Time to register: Depends on your state and on whether a Charity Commissioner inquiry is needed. A public-trust inquiry takes longer than a
• Validity of the registration: A registered deed does not lapse. A public-trust registration certificate is issued by the Charity
• Public trusts: Where the state Act applies, trustees file annual audited accounts and change reports with the Charity Commissioner.
• Tax registrations: 12A and 80G have their own validity periods and renewal duties. See those pages.
• Income-tax return and audit: Exempt trusts file the return for trusts where applicable, with the audit report in the prescribed form. The

What happens if the trust is not registered or taxed correctly

Situation, Consequence

• A trust of immovable property without a registered deed: The trust is not validly created for that property (Trusts Act section 5).
• A deed that is not sufficiently stamped: It is not admissible in evidence until the duty and any penalty are paid. The rule is
• A public trust not registered where the state Act requires it: Statutory penalties under the state Act, and the trust cannot claim tax
• No 12A and 80G approval: The trust's income is taxable at the maximum marginal rate, and donors get no 80G deduction.

Common reasons registration is refused or delayed

Stamp duty short, or the wrong stamp paper date or vendor details

• Stamp duty short, or the wrong stamp paper date or vendor details
• Objects too vague, or mixing commercial and charitable purposes, which also hurts a later 12A application
• A trustee or witness missing; personal appearance is needed
• Name conflicts or restricted names under the Emblems and Names Act
• Errors in the description or valuation of the property
• A charitable deed with no clause sending surplus to a similar charity on dissolution

What to do after the trust exists

12A and 80G: A registered trust is not automatically exempt from tax. From 1 April 2026 12A is registration under section 332 (Form 104 for provisional, Form 105 for regular registration), to claim exemption on income applied to its objects, and 80G is approval under section 354, so donors can claim a deduction.

• 12A and 80G
• Darpan ID
• FCRA
• Annual returns

What StampMitra does for you

StampMitra is a filing assistance platform. We are not the government and not a law firm.

• Deed drafting
• PAN and bank account
• ITR and accounting
• 12A and 80G
• Non-profit compliance experts
• Itemised costs

How it works

1. Draft the trust deed Set out the name, objects, trustees, powers, appointment of new trustees, accounts and dissolution clause.
2. Execute the deed on stamp paper Sign on stamp paper and pay the duty your state charges.
3. Register with the Sub-Registrar Attend the jurisdictional office with the trustees and two witnesses to register the deed.
4. Register as a public trust where required In states with a public-trust Act, apply to the Charity Commissioner.
5. Get PAN and open a bank account Apply for PAN in the trust's name and open a bank account.
6. Apply for 12A and 80G File the Income Tax application for tax exemption and donor deductions.

Frequently asked questions