Public Charitable and Private Trust Deed Registration in the NCT of Delhi
Set up a charitable or private trust in Delhi with a deed that is drafted for the income-tax test it will face later, e-stamped at the correct value and registered at the right Sub-Registrar office. Professional fee from Rs 4,499, excluding GST, stamp duty and the registration fee.
| Item | Position for Delhi |
|---|---|
| State public trusts Act | None. Delhi has no statute like the Maharashtra Public Trusts Act and no Charity Commissioner |
| How a trust is created | By a trust deed executed by the settlor, naming trustees, objects, beneficiaries and initial corpus |
| Where the deed is registered | Sub-Registrar office with jurisdiction, under the Registration Act, 1908 |
| Registering department | Revenue Department, Government of NCT of Delhi |
| Registration software | National Generic Document Registration System (NGDRS), with online appointments |
| Stamp duty | Under the Indian Stamp Act, 1899 as applicable to Delhi; paid by e-stamp |
| Private trusts | Indian Trusts Act, 1882 |
| Tax exemption authority | CIT (Exemptions), Delhi |
| Typical timeline | 7 - 15 working days to a registered deed, depending on appointment slots |
Many states run a second layer of registration for public charitable trusts. In Maharashtra and Gujarat the trustee must apply to the Charity Commissioner after the deed is executed, and the trust is entered in a public trust register. Delhi has no such statute. A public charitable trust in Delhi is created by its deed, and the formal act of registration is the registration of that deed at a Sub-Registrar office under the Registration Act, 1908.
That makes the deed itself carry more weight than in a Charity Commissioner state. There is no later inquiry where an officer reviews the objects or the trustee clauses. The first official reader who tests whether the trust is genuinely charitable is usually the CIT (Exemptions) when the trust applies for income-tax registration, and by then the deed has already been registered. Errors found at that point mean a deed of rectification and a second visit to the Sub-Registrar.
A private or family trust follows the same registration route, but is governed by the Indian Trusts Act, 1882, which does not apply to public charitable endowments. Under Section 17 of the Registration Act, a deed creating an interest in immovable property worth Rs 100 or more must be registered. A trust of cash alone can in principle be registered optionally, but banks, donors and the Income Tax Department all expect a registered deed, so in practice every Delhi trust we form is registered.
A trust suits a small, settlor-led organisation where control should stay with a fixed board of trustees rather than an elected body. Common Delhi cases are family foundations that fund scholarships or medical relief, temple and religious endowments, a school or coaching initiative run by one family, and charitable funds that a business family wants to keep at arm's length from its companies.
The trust vs society vs Section 8 comparison sets the three structures out side by side.
Scope: this page covers trusts registered within the NCT of Delhi. Noida, Greater Noida and Ghaziabad fall under Uttar Pradesh law and offices, and Gurugram and Faridabad under Haryana. Stamp duty, registration offices and procedure differ there, and those trusts are not covered here.
Registration is handled by the Revenue Department of the Government of NCT of Delhi through its Sub-Registrar offices, each of which sits under a district Registrar. Where the trust settles immovable property, the deed is registered in the office covering that property. Where only money is settled, it is usually registered in the office covering the trust's principal office or the settlor's residence, subject to the office's practice.
Jurisdiction changed recently. Following the reorganisation of Delhi's revenue districts notified on 25 December 2025, the Revenue Department reorganised Registrar jurisdiction over Sub-Registrar offices, and the Cabinet approved expanding the network from 22 to 39 offices, to be implemented by a separate notification. Older guides that list SR offices by the previous districts may point you to the wrong office.
| Registrar district (transition order) | Sub-Registrar offices listed |
|---|---|
| New Delhi | Sarojini Nagar, INA |
| South East | Lajpat Nagar, Kalkaji |
| Central | Basai Darapur I and II, Asaf Ali Road |
| Old Delhi | Kashmere Gate I and II |
| East | Vivek Vihar, Preet Vihar |
| North East | Seelampur, Shahdara, Geeta Colony |
| West | Janakpuri I, II and III |
| South | Hauz Khas |
| North West / Central North | Punjabi Bagh, Rohini / Pitampura I and II |
| South West, North, Outer North | Najafgarh, Kapashera I and II, Kanjhawala / Libaspur / Narela |
Source: Revenue Department, GNCTD order on reorganised jurisdiction of Registrars (December 2025). We confirm the office for your address when we book the slot, because further notifications are expected.
Income-tax registration is a separate track. A Delhi trust applies to CIT (Exemptions), Delhi for registration under Section 332 and approval under Section 354 of the Income-tax Act, 2025, which replaced the old Sections 12A and 80G from 1 April 2026.
Delhi registration includes biometric capture and photographs of executants and witnesses at the counter, so the settlor and witnesses must attend in person. Trustees attend where the office asks for it.
We confirm whether the trust is public or private, who the settlor and trustees are, how trustees are replaced, and what corpus is settled. This decides both the stamp duty head and whether the deed will pass the income-tax test.
Objects are written to be charitable within the Income-tax Act, 2025, with no benefit to trustees or their relatives, an irrevocability clause, and a dissolution clause that sends surplus assets to another charitable body. Our trust registration guide covers each clause.
Duty is payable under the Indian Stamp Act, 1899 as applicable to Delhi. Delhi has used e-stamping through Stock Holding Corporation of India since 2012, so the certificate is bought from SHCIL or an authorised centre once the duty is fixed. Where property is settled, the value adopted matters, so we compute it before the certificate is bought.
Delhi runs registration on NGDRS, which supports data entry, fee calculation and online appointment booking. We enter the deed details and book a slot at the correct Sub-Registrar office.
On the booked date the settlor and two witnesses present the deed, the registration fee is paid, and biometrics and photographs are taken. The Registration Act generally allows four months from execution to present a document.
After scanning, the registered deed is returned with the registration endorsement. Delhi stores registered documents centrally on NGDRS, so later certified copies can be traced by deed number.
We apply for the trust's PAN, help open its bank account, and file Form 104 for provisional registration with CIT (Exemptions), Delhi. See 12A and 80G registration.
| Stage | Working days | Depends on |
|---|---|---|
| Structure call and document collection | 1 - 2 | How quickly trustee KYC arrives |
| Deed drafting and your review | 2 - 4 | Rounds of comments |
| Stamp duty computation and e-stamp | 1 | Whether property is settled |
| NGDRS entry and appointment | 2 - 7 | Slot availability at the Sub-Registrar |
| Registration and return of deed | Same day to 2 | Office workload |
| Total to registered deed | 7 - 15 | Excludes PAN and income-tax registration |
Timelines are indicative. Provisional income-tax registration and the later regular registration run on the CIT (Exemptions) timeline, which is independent of ours.
| Head | Position in Delhi |
|---|---|
| Stamp duty on the trust deed | Under the Indian Stamp Act, 1899 as applicable to Delhi. Assessed on the deed and on any property settled; we confirm the figure in writing at quote stage |
| Mode of payment of duty | e-stamp certificate through SHCIL |
| Registration fee | Assessed by the Sub-Registrar on registration, at the Delhi rate |
| Certified copies | At the Sub-Registrar's prescribed charges, if needed |
| PAN for the trust | Nominal fee to the PAN agency |
| Section 332 and 354 registration | No government fee |
We do not publish a fixed Delhi stamp duty figure for trust deeds on this page, because the head and value depend on what is settled and how the deed is worded. A trust of Rs 51,000 in cash and a trust that settles a flat in Dwarka are stamped very differently. You get the exact figure before you pay for anything.
| Plan | Professional fee | Covers |
|---|---|---|
| Trust deed and registration | From Rs 4,499 | Structure call, deed drafting, stamp duty computation, NGDRS entry, appointment and registration coordination in Delhi |
| Trust plus tax registration | On quote | The above plus PAN and the Form 104 application for provisional registration and approval |
| Trust with property settled | On quote | Deed settling land or a building, with valuation inputs for duty |
All plans exclude GST. Stamp duty, the registration fee and other government charges are paid at actuals and shown separately. Payment: 50% upfront, 50% on delivery.
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
A registered deed gives the trust legal standing. It does not exempt its income or give donors a deduction. Those come from the Income-tax Act, 2025, administered for Delhi trusts by CIT (Exemptions), Delhi.
| Registration | What it does | How it is applied for |
|---|---|---|
| Section 332 (old 12A) | Exempts the trust's income applied to its objects | Form 104 for provisional registration, usually filed soon after formation |
| Section 354 (old 80G) | Lets donors claim a deduction for donations | Applied with or after the Section 332 application |
| Regular registration | Converts provisional registration once activities have begun | Form 105, within the time allowed after provisional registration |
| CSR-1 | Lets companies route CSR spend to the trust | On the MCA portal, once eligibility conditions are met |
| FCRA | Required before any foreign contribution is received | Ministry of Home Affairs. See FCRA registration |
Registrations granted under the Income-tax Act, 1961 remain valid. A trust registered in earlier years does not need to reapply only because the law changed.
| Obligation | Why it matters |
|---|---|
| Books of account and audit where the Income-tax Act requires it | A missed audit report can cost the exemption for the year |
| Annual income-tax return for the trust | Required to claim exemption on income applied |
| Application of income to objects | Income not applied or accumulated as permitted becomes taxable |
| Changes to the deed | A deed of amendment is registered like the original, and material changes must be reported to the CIT (Exemptions) |
| Change of trustees | Recorded by resolution and, where the deed requires, a registered supplementary deed |
Delhi has no annual filing with a state trust authority, because there is no Charity Commissioner. That is convenient but also means nothing external prompts trustees to keep records current. The income-tax calendar becomes the only discipline.
| Trust | Society | Section 8 company | |
|---|---|---|---|
| Registered with | Sub-Registrar, Revenue Department, GNCTD | Registrar of Societies, GNCTD, via e-District | Registrar of Companies, Delhi |
| Governing law | Registration Act, 1908; Indian Trusts Act, 1882 for private trusts | Societies Registration Act, 1860 as applicable to Delhi | Companies Act, 2013 |
| Minimum founders | One settlor; trustees as the deed provides | Seven | Two directors for a private company |
| Control | Trustees as named in the deed | Members elect the governing body | Board of directors |
| Annual state filing | None | Annual list of the governing body | AOC-4 and MGT-7 with MCA |
| Starting fee with us | From Rs 4,499 | From Rs 5,999 | See the Section 8 page |
We are a CA and CS practice operating under DSG CORPORATE FINANCIAL ADVISORS LLP, with a Delhi office at 04, Malook Singh Marg, Arjun Nagar, Krishan Nagar, Delhi 110051, and over 2,500 companies served across our practice.
| Reference | Relevance |
|---|---|
| Registration Act, 1908, Section 17 | Compulsory registration of instruments creating an interest in immovable property |
| Registration Act, 1908, Section 23 | Time for presenting a document after execution |
| Indian Stamp Act, 1899 as applicable to Delhi | Stamp duty on the trust deed |
| Indian Trusts Act, 1882 | Private trusts; not applicable to public charitable endowments |
| Income-tax Act, 2025, Sections 332 and 354 | Registration of the trust and approval for donor deduction (old 12A and 80G) |
| Foreign Contribution (Regulation) Act, 2010 | Foreign donations |
Authority sources: Revenue Department, Government of NCT of Delhi at revenue.delhi.gov.in and the Income Tax Department at incometax.gov.in.
Two siblings in Rajouri Garden wanted to fund school fees for children of domestic workers, settling Rs 1 lakh in cash with three family trustees. Their first draft, downloaded online, allowed trustees to draw a salary and named a family member as a beneficiary. It would have registered without difficulty at the Sub-Registrar, because the office checks execution and stamping rather than charitable character. We redrafted the objects and trustee clauses before stamping, the deed was registered at the office covering the trust's address, and the Form 104 application went to CIT (Exemptions), Delhi the following week without a deed of rectification.
Illustrative scenario based on typical file patterns. Not a named client engagement.
For the national view, see trust registration. In Delhi we also handle society registration and Section 8 company registration. Questions about a specific deed: contact us.
No. Delhi has no state public trusts Act, so there is no Charity Commissioner and no separate public trust register. A public charitable trust in Delhi is created by its deed, and the deed is registered at a Sub-Registrar office under the Registration Act, 1908.
Registration is compulsory where the deed creates an interest in immovable property worth Rs 100 or more, under Section 17 of the Registration Act, 1908. A trust of cash alone can in principle be registered optionally, but banks, donors and the Income Tax Department expect a registered deed, so in practice it should always be registered.
Where property is settled, the office covering that property. Otherwise it is usually the office covering the trust's principal office. Delhi reorganised Registrar jurisdiction over Sub-Registrar offices after the district reorganisation notified on 25 December 2025, so we confirm the current office before booking.
It is charged under the Indian Stamp Act, 1899 as applicable to Delhi and depends on what the deed settles and how it is worded. We compute the exact figure and confirm it in writing at quote stage, before you buy the e-stamp certificate.
Yes. Delhi runs document registration on the National Generic Document Registration System, which supports online appointments, fee calculation and data entry. The settlor and witnesses still attend in person for biometrics and photographs.
CIT (Exemptions), Delhi. From 1 April 2026 these are registration under Section 332 and approval under Section 354 of the Income-tax Act, 2025, applied for in Form 104 and later Form 105. Registrations granted under the 1961 Act remain valid.
Our indicative timeline is 7 to 15 working days from document collection to a registered deed, mostly driven by appointment availability at the Sub-Registrar. Income-tax registration runs separately on the CIT (Exemptions) timeline.
No. Noida, Greater Noida and Ghaziabad fall under Uttar Pradesh, and Gurugram and Faridabad under Haryana. Stamp duty, registration offices and procedure differ there. This page covers trusts registered within the NCT of Delhi only.
Structure advice, drafting the trust deed, computing stamp duty, NGDRS entry, booking the appointment and coordinating registration in Delhi. It excludes GST, stamp duty and the registration fee, which are paid at actuals. Payment is 50% upfront and 50% on delivery.
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Reviewed by CorporateWalla's CA and CS team · Last Updated 19 October 2026 · · Sources: Revenue Department, Government of NCT of Delhi, Income Tax Department
Canonical: https://corporatewalla.com/delhi/trust-registration
