Is trust registration compulsory?

A deed that creates an interest in immovable property worth ₹100 or more must be registered under Section 17 of the Registration Act, 1908, and for private trusts Section 5 of the Indian Trusts Act, 1882 makes a trust of land invalid without a registered instrument. A trust of only money can be registered optionally, but banks, the Income Tax Department and donors expect a registered deed.

What is the minimum number of trustees for a trust?

No central law fixes a minimum number of trustees for a charitable trust, and a trust can be created by one settlor. In practice we recommend at least two trustees, and often three, so that decisions, bank operations and succession do not depend on one person. The settlor can also be a trustee.

What is the fee for trust registration?

CorporateWalla's professional fee starts at ₹4,499 for drafting the deed and coordinating registration. On top of that you pay stamp duty on the deed and the Sub-Registrar's registration fee at your state's rates, at actuals. Where the trust settles land or a building, these may be linked to the property's value.

How long does trust registration take?

Once documents are ready, drafting and stamping usually take a few days, and registration happens on the day of the Sub-Registrar appointment. Our indicative timeline is 7–15 business days in total. Charity Commissioner registration in states such as Maharashtra is a separate inquiry and takes longer.

What is the difference between a public trust and a private trust?

A public trust benefits the public or a section of it, such as for education, relief of poverty or medical relief. A private trust benefits named persons, such as family members. The Indian Trusts Act, 1882 governs private trusts and expressly does not apply to public charitable endowments, which follow state public trust laws where they exist.

Can a trust get 12A and 80G registration?

Yes. A charitable or religious trust can apply for registration under Section 332 and approval under Section 354 of the Income-tax Act, 2025 (old 12A and 80G) in Form 104 or Form 105. The objects in the deed must be charitable and must not allow benefit to trustees. See our 12A and 80G registration service.

Trust, society or Section 8 company: which is better for an NGO?

A trust suits a small group or family funding a charity, with the lightest set-up. A society suits a membership body with seven or more founders. A Section 8 company suits NGOs seeking CSR or institutional grants across several states, because its filings are public on the MCA portal. All three can obtain 12A, 80G and, later, FCRA.

Can a trust receive foreign donations?

Only with FCRA registration or prior permission from the Ministry of Home Affairs. Registration needs at least three years of existence and a record of activity, so a new trust usually applies for prior permission for a specific donor and project first. Foreign money must be received in the FCRA account at SBI, New Delhi Main Branch.

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Trust Registration in India

Trust registration in India means executing a trust deed on stamp paper and registering it with the Sub-Registrar under the Registration Act, 1908; a deed that settles immovable property must be registered. In states with a public trust law, such as Maharashtra, a public charitable trust must also apply to the Charity Commissioner within three months of its creation. CorporateWalla drafts the deed, works out the stamp duty, coordinates registration and then takes the trust through PAN, bank account and 12A/80G.

7–15 business days (indicative) delivery

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Who Should Register a Trust?

Trust registration from ₹4,499 · Deed drafted by our CA/CS team · Stamp duty and registration fee at actuals

At a glance (October 2026)	Position
What is registered	The trust deed, as an instrument under the Registration Act, 1908
Where	Office of the Sub-Registrar with jurisdiction over the trust's office or property
Who must appear	The settlor (author of the trust) and two witnesses; trustees where the office asks
Public trust law	States such as Maharashtra and Gujarat also require registration with the Charity Commissioner; in Maharashtra, within three months of creation
Private trusts	Governed by the Indian Trusts Act, 1882
Government charges	Stamp duty and registration fee at the state's rates
After registration	PAN, bank account, then Section 332 and 354 (old 12A and 80G) in Form 104/105

A charitable trust is the simplest NGO structure: it needs a settlor, trustees and a deed, and no minimum membership. It suits:

Families setting up a charity for education, medical relief, relief of poverty or animal welfare
Founders of a school, hostel, dispensary or community kitchen who want the property held for the cause
Religious or temple trusts (subject to state religious endowment laws, where they apply)
Individuals creating a private or family trust for named beneficiaries (governed by the Indian Trusts Act, 1882)

Your situation	Our suggestion
Two to five founders, funded by family and local donors	Public charitable trust
Seven or more members who want elections and a membership body	Society
You expect CSR grants or operations across several states	Section 8 company
Property to be held for named family members	Private trust (not eligible for 12A/80G)

Trust Registration Process, Step by Step

1. Fix the essentials. The Indian Trusts Act, 1882 (Section 6) treats a trust as created when the author shows, with reasonable certainty, the intention, the purpose, the beneficiaries and the trust property. For a public trust the same four points should be clear in the deed.
2. Draft the deed. Name, office address, settlor, trustees, objects, initial corpus, powers of trustees, meetings and quorum, succession and removal of trustees, accounts and audit, amendment and dissolution (with assets going to another charity, not to trustees).
3. Stamp the deed. Buy non-judicial or e-stamp paper for the duty your state charges on a trust declaration or settlement. Where property is settled, the duty may be based on its value.
4. Book and attend registration. Book a slot at the Sub-Registrar (online where the state allows), and present the deed with the settlor and two witnesses. The Registration Act generally allows four months from execution to present a document.
5. Charity Commissioner (where applicable). In Maharashtra, Section 18 of the Maharashtra Public Trusts Act requires the trustee 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.
6. After registration. Apply for PAN, open a bank account, and file Form 104 (old 10A) for provisional registration under Section 332 and approval under Section 354 of the Income-tax Act, 2025.

Trust Registration Fees and Timeline

Item	Who sets it	Amount	Typical time
CorporateWalla professional fee	CorporateWalla	From ₹4,499	Drafting in 2–4 business days after documents
Stamp duty on the trust deed	State stamp law	At actuals; varies by state and by property settled	Same day (e-stamp)
Registration fee	State registration rules	At actuals	On the appointment day
Charity Commissioner fee	State public trust law (e.g. Maharashtra)	As prescribed, at actuals	Separate inquiry; varies
PAN for the trust	Income Tax Department	As charged by the PAN service	Usually within days

We confirm your state's stamp duty and registration fee in writing before you buy stamp paper. Timelines are indicative and depend on appointment availability.

Trust vs Society vs Section 8 Company

Point	Public charitable trust	Society	Section 8 company
Law	Registered deed; state public trust law where one exists	Societies Registration Act, 1860 or a state Act (e.g. West Bengal Societies Registration Act, 1961)	Companies Act, 2013
Registered with	Sub-Registrar; Charity Commissioner in states such as Maharashtra	State Registrar of Societies	Registrar of Companies
Minimum founders	One settlor; two or more trustees advisable	Seven	Two directors and two members (private)
Control	Trustees, often for life, per the deed	Elected governing body	Board of directors
Changing objects	Deed amendment; sometimes court or Charity Commissioner approval	Three-fifths of members, filed with the Registrar	Registrar of Companies approval
Starting fee at CorporateWalla	From ₹4,499	From ₹5,999	From ₹8,999

Read the Section 8 company registration guide or see Section 8 registration in Kolkata if you are comparing options.

Common Trust Deed Mistakes That Cause Trouble Later

Objects mixing charitable and commercial or private purposes, which can lead to refusal of 12A/80G
Clauses letting trustees or their relatives draw benefit from trust income or property
No clause on how trustees are replaced, so the trust stalls when a trustee dies or resigns
Dissolution clause sending assets back to the settlor or trustees instead of another charity
Stamp paper of the wrong value, so the Sub-Registrar refuses the deed
Missing the Charity Commissioner deadline in states that require that registration
Office address without the owner's no-objection letter

Worked Example: An Education Trust in Kolkata

Three family members want to fund scholarships. One parent is the settlor, all three are trustees, and the initial corpus is ₹51,000 in cash, so no property is settled. We draft the deed in week 1, the duty is worked out and e-stamped, and the deed is registered at the local registration office on the booked date with two witnesses. In week 2 the trust applies for PAN and opens a bank account, and then files Form 104 for provisional 12A/80G. Because activities have not started, the provisional order is due within one month from the end of the month of filing.

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

Current Position (October 2026)

Income-tax registration is now under Section 332 and approval under Section 354 of the Income-tax Act, 2025 (old 12A and 80G), applied for in Form 104 or 105. Registrations granted under the 1961 Act remain valid.
Foreign donations still need FCRA registration or prior permission. The FCRA rules were amended on 22 June 2026, so a trust planning foreign funding should state its purposes and States of work carefully.
Once registered, the trust needs books of account, audit where required, its income-tax return and donor certificates. Our NGO accounting team handles this, and CSR-1 registration follows for trusts seeking CSR funds.

Transparent 3-tier pricing

Pick the speed and depth that matches your need. Same quality, same CA team — only the timeline changes.

Starter

₹4,499

Timeline: 7–15 business days (indicative)

Consultation on objects, trustees and trust type

Trust deed drafting (one trust, standard charitable objects)

Stamp duty and registration fee worked out for your state

Sub-Registrar appointment and registration coordination

Registered deed and PAN application guidance

12A/80G application

Standard

Custom quote

Timeline: Quoted on scope

Everything in Starter

Trust PAN application

Bank account documentation (resolution and KYC set)

Clauses drafted with 12A/80G eligibility in mind

12A/80G application in Form 104

Pro

Custom quote

Timeline: Quoted on scope

Everything in Standard

Public trust registration with the Charity Commissioner, where the state requires it

Deeds settling land or buildings

Rules on trustee succession and removal tailored to the trust

First-year accounting set-up through our NGO accounting team

Government fee — paid by you at actuals

Stamp duty on the trust deed and the Sub-Registrar's registration fee, both at the rates of the state where the deed is registered, paid at actuals. Where the trust settles immovable property, duty and fee may be linked to the property's value under the state's law. Charity Commissioner fees, where that registration applies, are also at actuals.

Every price above is a professional fee, excluding GST and government charges. 50% upfront, 50% on delivery.

Professional fee, excluding GST. Stamp duty on the trust deed and the registration fee are set by each state and are paid separately at actuals. Charity Commissioner registration (Maharashtra, Gujarat and similar states), trusts settling several properties and 12A/80G filing are quoted separately. Payment: 50% upfront, 50% on delivery. Timelines depend on the Sub-Registrar's appointment slots and are not a guarantee of registration.

How it works

Step 1

Choose the structure

We confirm that a trust (not a society or Section 8 company) suits your objects, funding plans and number of founders, and whether it will be a public charitable trust or a private trust.

Step 2

Draft the trust deed

We draft the deed with the settlor, trustees, objects, initial corpus, trustee powers, succession, accounts and dissolution clauses, worded so that the trust can later apply for 12A/80G.

Step 3

Stamp paper and documents

The deed is printed on non-judicial or e-stamp paper of the value your state prescribes, and the identity and address proofs of the settlor, trustees and two witnesses are collected.

Step 4

Register with the Sub-Registrar

The settlor and witnesses (and trustees where the office asks) appear before the Sub-Registrar on the booked date, sign, pay the registration fee and give biometrics. The registered deed is returned after scanning.

Step 5

Charity Commissioner, where applicable

In states with a public trust law, such as Maharashtra, the trustee applies to the Deputy or Assistant Charity Commissioner within three months of the trust's creation.

Step 6

PAN, bank and tax registration

Apply for the trust's PAN, open its bank account and file for registration under Section 332 and approval under Section 354 of the Income-tax Act, 2025 (old 12A and 80G).

Get a free 15-min CA consultation

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Documents required

Draft trust deed (we prepare it)

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 registered 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 initial corpus and of any property being settled on the trust

Why CorporateWalla®?

Deed drafted for 12A/80G

Most refusals of 12A/80G start with a deed whose objects are not wholly charitable or that allows trustees to benefit. We draft against those tests from day one.

State-correct stamp duty

Stamp duty and registration fees differ by state and by whether property is settled. We work out the figure before you buy stamp paper, so the deed is not rejected as under-stamped.

One team from deed to donations

The same CA/CS team handles the deed, PAN, bank documentation, 12A/80G and the trust's yearly accounts and returns.

Honest structure advice

If a society or Section 8 company fits your plans better, for example for CSR funding across several states, we say so before you pay.

Clear fees

Professional fee from ₹4,499. Stamp duty and registration fees are shown separately and paid at actuals.

Frequently asked questions

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 with the settlor and two witnesses present. In states with a public trust law, such as Maharashtra, also apply to the Charity Commissioner within three months. Then apply for PAN and 12A/80G.

Read the detailed guides

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