Trust Registration in India: Process, Deed, Fees (2026)

To register a trust in India, you draft a trust deed naming the settlor, trustees, objects and initial corpus, print it on stamp paper of the value your state prescribes, and register it at the Sub-Registrar's office under the Registration Act, 1908, with the settlor and two witnesses present. In states with a public trust law, such as Maharashtra and Gujarat, a public charitable trust must also apply to the Charity Commissioner, and every trust then needs its own PAN, a bank account and, for tax exemption, registration under Sections 332 and 354 of the Income-tax Act, 2025 (old 12A and 80G).

This guide walks through the whole route as it stands in October 2026: which kind of trust you are forming, what the deed must say, what the Sub-Registrar and the Charity Commissioner each do, the documents and government charges, and the compliance that starts the day the deed is registered.

Trust registration at a glance (October 2026)

Public trust or private trust: decide this first

Everything else depends on this choice. A public trust exists for the public or a section of it: education, medical relief, relief of poverty, environment, animal welfare or religious purposes. A private trust exists for named or identifiable people, typically family members, and is used for succession and asset planning rather than charity.

If you are still choosing between a trust and the other two NGO structures, our trust vs society vs Section 8 company comparison sets them side by side on law, control, compliance, CSR and FCRA.

Is trust registration compulsory?

It depends on what the trust holds. Section 17 of the Registration Act, 1908 makes registration compulsory for a non-testamentary instrument that creates an interest in immovable property worth ₹100 or more, so a deed that settles land or a building must be registered. For private trusts, Section 5 of the Indian Trusts Act, 1882 adds that a trust of immovable property is not valid unless declared by a registered instrument.

A trust of only money can, in law, be created without registration. In practice almost nobody leaves it unregistered: banks ask for a registered deed to open the account, the Income Tax Department expects one with the 12A/80G application, and donors and CSR teams look for it in due diligence. In Maharashtra and Gujarat a public trust also has a separate statutory duty to register with the Charity Commissioner whatever it holds.

What the trust deed must contain

Section 6 of the Indian Trusts Act treats a trust as created when the author indicates, with reasonable certainty, the intention to create it, its purpose, its beneficiaries and the trust property. A good charitable deed goes much further, because the same document will be read by the Sub-Registrar, the Charity Commissioner, the Income Tax Department, your bank and every future donor.

• Name and registered office of the trust, with the address that will appear on PAN and bank records
• Settlor (the person creating the trust) and the initial corpus, in cash or property
• Trustees: names, addresses, the managing trustee if any, and the minimum and maximum number
• Objects, written so that they are wholly charitable or religious and clearly for public benefit
• Powers of trustees: to accept donations, open bank accounts, invest, hire staff, buy or lease property
• Meetings, quorum and decision rules, including how many trustees must sign cheques
• Appointment, resignation and removal of trustees, so the trust does not stall when one leaves or dies
• Accounts and audit: financial year, books, audit and filing duties
• Bar on private benefit: no part of income or property to go to the settlor, trustees or their relatives
• Amendment clause: what can be changed and how, without touching the charitable character
• Dissolution clause: remaining assets go to another charity with similar objects, never back to the settlor or trustees

Trust registration process, step by step

Step 1: Settle the structure and the people

Confirm that a trust (not a society or Section 8 company) fits your founders, funding and states of work, and whether it is public or private. Fix the settlor, the trustees and the corpus. No central law sets a minimum number of trustees for a charitable trust, but two or three trustees is the practical minimum so that bank operations and decisions do not depend on one person. The settlor can also be a trustee.

Step 2: Draft and finalise the deed

Draft the deed with the clauses above and have every trustee read it before it is printed. Name the office address exactly as it appears on the ownership document or rent agreement, because the same address flows into PAN and bank records.

Step 3: Pay stamp duty

Buy non-judicial stamp paper or an e-stamp certificate for the duty your state charges on a declaration or settlement of trust. Each state sets its own rate, and where land or a building is settled the duty is often linked to the property's value. Under-stamped deeds are refused or impounded, so the figure is worth confirming with the local office before purchase.

Step 4: Book the Sub-Registrar and register

Book an appointment at the Sub-Registrar's office (online in most states), then attend with the settlor and two witnesses carrying original identity proofs. The deed is presented, signed, the registration fee paid, photographs and biometrics taken, and the registered deed returned after scanning. Section 23 of the Registration Act generally allows four months from execution to present a document.

Step 5: Charity Commissioner, where the state requires it

In Maharashtra, Section 18 of the Maharashtra Public Trusts Act requires the trustee of a public trust to apply to the Deputy or Assistant Charity Commissioner within three months of the trust's creation, with the prescribed fee and a copy of the deed. Gujarat follows a similar regime under its public trusts law. After an inquiry, the trust is entered in the public trust register and receives a registration number.

Step 6: PAN, bank account and tax registration

Apply for the trust's PAN in Form 94 (old Form 49A), open a savings or current account in the trust's name with a trustees' resolution on who operates it, and then apply on the income-tax e-filing portal for registration under Section 332 and approval under Section 354 of the Income-tax Act, 2025 (old 12A and 80G). A new trust files Form 104 (old 10A) for provisional registration; one that has already started activities files Form 105 (old 10AB).

Our trust registration service covers Steps 1 to 4 from ₹4,499, with the Charity Commissioner filing, PAN and 12A/80G added on scope.

Documents checklist

• Draft trust deed (prepared by your professional)
• PAN card of the settlor and of each trustee
• Aadhaar, passport, voter ID or driving licence of the settlor and trustees
• Passport-size photographs of the settlor, trustees and witnesses
• Identity proof of two witnesses
• Proof of the trust's office: ownership document or rent agreement
• No-objection letter from the owner of the office premises
• Recent utility bill for the office address
• Details of the corpus, and title documents of any land or building being settled
• For the Charity Commissioner: the application in the state form, affidavits and the registered deed

Trust registration fees and timeline

Our indicative timeline for deed and registration is 7–15 business days once documents are ready. It depends on the Sub-Registrar's appointment slots, and the Charity Commissioner inquiry runs on its own timetable.

Worked example: an education trust in Kolkata

Three family members want to fund school scholarships for children in North 24 Parganas. One parent is the settlor, all three are trustees, and the corpus is ₹51,000 in cash, so no property is settled and the deed is stamped at West Bengal's rate for a trust declaration. Week 1: the deed is drafted with wholly charitable objects, a bar on trustee benefit and a dissolution clause to another educational charity, then e-stamped and registered on the booked date with two witnesses. Week 2: PAN is applied for in Form 94 and a bank account opened. Week 3: Form 104 is filed, and because activities have not started, the provisional Section 332 and 354 order falls due within one month from the end of the month of filing.

Illustrative only. Stamp duty, fees and dates depend on the state and the facts.

Common mistakes

• Objects that mix charitable and commercial or family purposes, leading to refusal of 12A/80G
• Clauses that let trustees or their relatives benefit from trust income or property
• No succession clause, so the trust cannot act when a trustee dies or resigns
• A dissolution clause that sends assets back to the settlor or trustees
• Stamp paper of the wrong value, so the Sub-Registrar refuses the deed
• Missing the three-month Charity Commissioner deadline in Maharashtra
• An office address with no owner's no-objection letter, or one that differs from the rent agreement
• Delaying Form 104, so early donations are received before the trust holds 12A/80G

Compliance after registration

Trusts that want corporate money then file CSR-1 registration once they meet Rule 4(1) of the CSR Rules, and those expecting foreign donations need FCRA, which is covered in our FCRA registration guide. Donors and banks sometimes ask for a net worth certificate for the trust.

Frequently Asked Questions