Trust Registration in India: Register Your Trust Online

A trust is an arrangement in which one person hands property to others to manage for a set purpose. Section 3 of the Indian Trusts Act, 1882 calls it an obligation annexed to the ownership of property. The trustee accepts the property and holds it for someone else, or for the public.

Trust registration turns this private promise into a public record. The founder signs a trust deed on stamp paper. The deed is then registered at the office of the Sub-Registrar. In some states, a public trust must also be enrolled with the Charity Commissioner or a similar officer.

The five parts of every trust

• Settlor (author): the person who creates the trust and gives the first money or property.
• Trustees: the people who hold the property, take decisions and run the trust.
• Beneficiaries: the people, or the section of the public, who gain from the trust.
• Trust property: also called the corpus. It can be cash, land, a building, shares or other assets.
• Trust deed: the written document that records the objects, powers and rules of the trust.

Laws that apply to a trust

You can read the full text of these central Acts on India Code, the official legal database of the Government of India.

Your first decision is the type of trust. It decides which law applies, where you register and whether the income can be tax-free.

Charitable and religious trusts

A public trust can be charitable, religious or both. Charitable purposes include relief of the poor, education, medical relief and care of the environment. A religious trust runs a temple, mosque, gurdwara or church, or holds festivals. Tax rules treat religious spending differently, so the objects must be written with care.

Mixed (public-cum-private) trusts

Some deeds benefit both the public and a family. These mixed trusts are legal. But a new mixed trust cannot get income-tax registration, because Section 332(2) allows partly charitable trusts only if they were created before the 1961 Act came into force. If you want tax benefits, keep the trust wholly public.

Revocable and irrevocable trusts

An irrevocable trust cannot be taken back by the settlor. A revocable trust can. Public trusts are almost always irrevocable. Family trusts may be either, but a revocable trust gives fewer tax and asset protection benefits.

Many people think trust registration is optional. That is only partly true. The law makes it compulsory in some cases, and practical needs make it necessary in most others.

When registration is compulsory

• Private trust with land or a building: Section 5 of the Indian Trusts Act says such a trust must be declared in a signed, written document that is registered, unless it is made by will.
• Any trust deed that transfers immovable property: Section 17(1)(b) of the Registration Act, 1908 makes registration compulsory when the property is worth ₹100 or more.
• Public trusts in states with a public trust Act: in Maharashtra, Section 18 of the Maharashtra Public Trusts Act, 1950 requires the trustee to apply for registration within three months of creating the trust.

When it is not compulsory but still needed

A trust holding only cash can, in theory, exist on an unregistered deed. In practice, banks, the income-tax department, donors, CSR teams and government grant portals ask for a registered deed. Without it, you cannot open a proper bank account or apply for tax registration with confidence.

Who usually registers a trust

• Groups starting an NGO for education, health, women, children or animals
• Temple, gurdwara, church or mosque committees
• Families who want to hold property for children or a dependent member
• Alumni, community and religious groups that run scholarships or relief work
• Business families who want a charity arm for their giving

The people you choose shape how the trust works for decades. Pick them with thought.

Settlor

Under Section 7 of the Indian Trusts Act, any person competent to contract can create a trust. That means an adult of sound mind who is not barred by law. A company can also be a settlor. A trust can be created by or on behalf of a minor only with the permission of a principal civil court. The settlor gives the first corpus, even if it is a small amount.

Trustees

Section 10 says anyone capable of holding property can be a trustee. If the role needs judgement, the trustee must also be competent to contract. No central law fixes a minimum number. We suggest at least two trustees for a private trust. For a public trust, three or more, in an odd number, avoids deadlock in votes. The settlor can also be a trustee.

• Name one person as managing trustee to sign day-to-day papers.
• Write how a trustee is added, removed or replaced. Section 73 of the Indian Trusts Act sets the default rules for appointing new trustees.
• Give each trustee a clear term. In Maharashtra, new Section 30A limits life (perpetual) trustees to one-fourth of the board where the deed is silent.

Beneficiaries

In a private trust, beneficiaries are named people. A minor can be a beneficiary. In a public trust, the beneficiaries are a class of the public. The founder, trustees and their relatives should not draw private benefit from a public trust. Such benefit can cost the trust its tax exemption.

NRIs and foreign nationals

An NRI can be a settlor or trustee. Keep at least one resident trustee so bank and tax work moves smoothly. Note that foreign national trustees can affect FCRA eligibility under the 2026 rules, explained further down this page.

Witnesses

Two adult witnesses with valid ID usually sign the deed. They also appear at the Sub-Registrar's office on the day of registration.

A trust is one of three common forms for a non-profit. Each suits a different kind of group.

• Trust: quick to set up, run by a small trusted board and controlled by the deed. It suits families, religious bodies and founders who want close control.
• Society: a member-run body with elected office bearers, registered under the Societies Registration Act, 1860 or a state Act. It suits associations and clubs. See society registration.
• Section 8 company: registered with the MCA, with the most formal governance and compliance. Large donors and foreign funders often prefer it. See Section 8 company registration.

If you are not sure, read our full comparison of business and non-profit forms on the company registration page, or ask our expert on a free call.

• Legal proof of existence: the registered deed is a public record. It settles disputes about who controls the trust and its property.
• Bank account and PAN: a trust can get its own PAN and open a bank account in its name.
• Tax exemption: a public charitable trust can apply for registration under Section 332 of the Income-tax Act, 2025. Its income applied to charity can then be exempt.
• Donor tax deduction: with approval under Section 354, donors can claim a deduction under Section 133(1)(b)(ii). This helps you raise funds.
• Grants and CSR money: government grants, CSR funds and institutional donors deal only with registered entities.
• Continuity: the trust continues even when trustees change or pass away.
• Asset protection for families: a private trust can ring-fence property for children or a dependent person and plan succession.
• Low setup cost: there is no annual MCA filing, and the board can stay small.

The trust deed is the constitution of your trust. Most later problems come from a weak deed. Banks, the income-tax department and FCRA officers read it line by line.

Choosing the name

There is no central name approval for a trust. Still, avoid names that copy a registered trademark or an existing NGO. Names suggesting government support, or using protected emblems, are not allowed under central law.

Our expert drafts the deed in plain words. We also keep the clauses that the income-tax and CSR rules look for, so you do not need to amend it later.

Keep these ready before we draft the deed. Scans or clear phone photos are fine for drafting. Carry the originals to the Sub-Registrar's office.

For the settlor and every trustee

• PAN card
• Aadhaar card, voter ID, passport or driving licence
• Two passport-size photos
• Mobile number and email ID
• Passport and visa or OCI card for NRIs and foreign nationals

For the two witnesses

• Aadhaar card or another photo ID
• Passport-size photo

For the registered office

• Electricity, water or gas bill not older than two months
• Rent agreement or sale deed of the premises
• No-objection letter from the owner, if the place is rented or belongs to a relative

For the trust itself

• Proposed name and objects of the trust
• Details of the initial corpus (cash or property)
• Title papers of any land or building being settled into the trust
• Draft trust deed (we prepare this)
• Stamp paper or e-stamp certificate for the state duty

In Maharashtra, the Charity Commissioner also asks for an application in the prescribed schedule, a statement of immovable property and an affidavit. We prepare these with you.

Most of the work happens online. In most states, the settlor and witnesses still need to visit the Sub-Registrar once for signatures and biometrics. We plan everything so that one visit is enough.

1. Free first call: we confirm the type of trust, your state, objects, trustees and the property involved.
2. Document check: you share IDs and address proofs on WhatsApp or email. We check names, addresses and dates for mismatches.
3. Deed drafting: our expert drafts the deed with objects, trustee rules and the tax-friendly clauses. You review it and ask for changes.
4. Stamp duty: we work out the duty for your state and guide you to buy e-stamp paper or pay online.
5. Sub-Registrar slot: we fill the online data entry where the state allows it and book the appointment.
6. Signing and registration: the settlor, trustees as needed and two witnesses sign before the Sub-Registrar. Photos and thumb impressions are taken, and the deed is registered.
7. Charity Commissioner (where needed): in states with a public trust Act, we file the separate registration application.
8. PAN and bank account: we apply for the trust's PAN and help you open a bank account in the trust's name.
9. Tax and grant registrations: if you choose, we file Form 104 under Sections 332 and 354, and set up NGO Darpan.

How long each stage takes

In most states, the registered deed is ready in about 7 to 15 working days from the first call. Delays usually come from slow document collection or a busy Sub-Registrar office.

There is no single national fee for trust registration. The government side of the cost depends on your state and on the value of property you put into the trust.

Rates change from time to time, and some states give concessions for charitable deeds. Before you pay anything, we tell you the exact stamp duty and registration fee for your state and property. Government fees are always paid at actual, directly to the government or through the official e-stamp channel.

TaxCaller's fee covers our professional work only. TaxCaller's fee starts at ₹4,999 + GST. Government fees (stamp duty, Sub-Registrar registration fee, PAN fee and any Charity Commissioner fee) are paid separately at actual.

The fee for each plan is shown in the plans section of this page. Charity Commissioner filing in Maharashtra and similar states, FCRA work and yearly compliance are quoted on the first call. Nothing is added later without your approval.

Registering the deed does not make a trust tax-free. Tax exemption needs a separate registration with the income-tax department. Most people still search for it as "12A" and "80G". Those were section numbers in the Income-tax Act, 1961.

On 1 April 2026, the Income-tax Act, 2025 took over from the 1961 Act. The new names are:

Forms 104 and 105 are prescribed under Rule 181 of the Income-tax Rules, 2026. Orders are issued in Form 106 (provisional) and Form 107 (regular).

Time limits and validity under Section 332

• New trust, work not started: file Form 104 any time in the tax year. Provisional registration lasts three tax years, or up to six months after work starts, whichever is earlier.
• Provisional registration held and work started: file Form 105 within six months of starting activities.
• Work started without any registration: file Form 105 any time in the tax year. Regular registration lasts five tax years.
• Renewal: file at least six months before expiry.
• Change in objects: if the objects are changed in a way that does not fit the registration conditions, file within thirty days of the change.
• Small trusts: when provisional registration is made regular, or a registration is renewed, it can last ten tax years if total income was not above ₹5 crore in each of the two preceding tax years.

Conditions to qualify

• The trust must be set up in India for charitable or public religious purposes.
• Its property must be held under an irrevocable trust for the public.
• For Section 354 approval, it must not be for a particular religious community or caste. Religious spending is capped at 5% of total income.
• The deed must not allow assets to go to non-charitable uses.
• It must keep regular accounts, file donation statements and give each donor a certificate.

Already have 12A or 12AB?

You do not need to apply again. Section 355 of the 2025 Act treats a valid registration under Section 12A, 12AA, 12AB or 10(23C) of the old Act as a registration under the new law. Renew it before it expires, using Form 105.

All applications are filed online on the income-tax e-filing portal. Private trusts cannot get this registration.

NGO Darpan

NITI Aayog runs the NGO Darpan portal. It gives each voluntary organisation a unique ID. Many central ministries ask for this ID before they consider a grant application. Sign-up is free and needs the trust's PAN, its registration details and the trustees' details.

CSR-1 for company CSR funds

Companies spend CSR money only through entities registered with the Central Government. Under Rule 4(2) of the Companies (CSR Policy) Rules, 2014, the trust files Form CSR-1 on the MCA portal. A public trust needs income-tax registration and donor approval to qualify.

FCRA for foreign donations

A trust cannot accept money from a foreign source without permission under the Foreign Contribution (Regulation) Act, 2010. The Act gives two routes:

• Registration: for trusts with an established track record of work.
• Prior permission: for a specific donor, amount and purpose. New trusts usually start here.

Since the 2020 amendment, all foreign money must first be received in the "FCRA Account" at the notified State Bank of India branch in New Delhi. The 2026 rules have tightened eligibility, as noted in the 2026 section below. Applications are made on the FCRA portal.

Registration is the start. A trust must keep clean records every year to keep its bank, tax and grant status.

Spending rules

A registered trust must spend most of its income on its objects in the same year. Under the old Act, a trust had to apply most of its income in the year, with limited accumulation allowed. The 2025 Act carries forward rules on applying income, with its own limits. We track the exact limit for each tax year.

Returns for financial year 2025-26 are filed under the 1961 Act and its forms. From tax year 2026-27, the 2025 Act and the new form numbers apply. Our accounting and bookkeeping, income tax filing and TDS return filing teams can handle this yearly work.

Most of these risks are avoidable with a sound deed and a simple yearly calendar. We set up that calendar for every trust we register.

• Vague or mixed objects: objects like "any business for the welfare of society" draw tax questions. Keep them clear and charitable.
• Revocable clause in a public trust: one line letting the settlor take back the property can block tax registration.
• Assets returning to the founder: the dissolution clause must send assets to a similar charity, never to the settlor or trustees.
• Name or address mismatch: different spellings across PAN, Aadhaar and the deed cause delays at the Sub-Registrar and bank.
• Old utility bill or no owner consent: a bill older than two months, or no NOC, is a common reason for return of papers.
• Wrong stamp duty: paying too little leads to impounding. Paying too much is money lost.
• Missing the Charity Commissioner step: in Maharashtra and similar states, Sub-Registrar registration alone is not enough for a public trust.
• Applying for the wrong tax form: a trust that has started work files Form 105, not Form 104.
• Taking foreign money early: even a small foreign donation without FCRA permission is a serious breach.
• No resident trustee: a board of only NRIs makes bank KYC and signing slow.

• New Income-tax Act from 1 April 2026: the Income-tax Act, 2025 replaced the 1961 Act. Trust registration for tax now falls under Section 332, donor approval under Section 354 and the donor's deduction under Section 133(1)(b)(ii).
• New forms under the Income-tax Rules, 2026: Form 104 replaced Form 10A for provisional registration, and Form 105 replaced Form 10AB for regular registration. Both are covered by Rule 181.
• Old registrations carried over: Section 355 treats valid 12A, 12AA, 12AB and 10(23C) registrations as registrations under the new Act. No fresh filing is needed until renewal.
• Ten-year registration for small trusts: Section 332(5) allows ten tax years, instead of five, on conversion or renewal where total income was within ₹5 crore in each of the two preceding tax years.
• FCRA Amendment Rules, 2026: notified by the Ministry of Home Affairs on 22 June 2026 (S.O. 3272(E)). Applicants pick purposes from a fixed list and name the states where they will work. Each added purpose or state costs ₹300. Forms now ask for social media accounts. A trust with foreign nationals (other than persons of Indian origin) as key functionaries is generally not eligible. A new "reasonable activity" test, used for renewal and cancellation, looks for at least ₹10 lakh of foreign contribution used in the previous two financial years.
• FCRA Amendment Bill, 2026: introduced in the Lok Sabha in March 2026 and sent to a Joint Parliamentary Committee. It is not law yet. We will update this page if it passes.

Also note a recent state change. The Maharashtra Public Trusts (Second Amendment) Act, 2025 added Section 30A on tenure and perpetual trustees. New deeds in Maharashtra should state each trustee's term clearly.

The basic route is the same everywhere: deed, stamp duty and registration at the Sub-Registrar. What changes is the stamp rate, the fee table and whether a second registration is needed.

• Uttar Pradesh (Ghaziabad, Noida, Lucknow): the deed is registered at the Sub-Registrar of the area where the office or property is. The IGRS UP portal lets you enter deed details and book a slot online. UP has no general public trusts Act like Maharashtra's.
• Delhi: the deed is registered at the Sub-Registrar office for your locality. There is no separate Charity Commissioner registration.
• Maharashtra: after the Sub-Registrar, a public trust must apply to the Charity Commissioner under Section 18 within three months. See the Maharashtra Charity Commissioner portal. Under Section 36, prior sanction is needed to sell, gift or exchange trust land, or lease it for long periods.
• Gujarat, Rajasthan and Madhya Pradesh: these states have their own public trust Acts and offices, so public trusts there also register with that office.
• Other states: the Sub-Registrar route applies, with the state's own stamp rate and fee table.

Our office is in Ghaziabad. We draft deeds and prepare filings online for trusts in any state. For the visit to the Sub-Registrar, we brief you in advance on what to carry and what to expect.

• A real, registered firm: TaxCaller is run by TaxCaller India LLP and has served clients since 2018.
• Deed drafted for your purpose: we write objects and trustee clauses for your trust, not from a generic template.
• Tax-ready from day one: the deed includes the clauses the income-tax, CSR and FCRA rules look for.
• Fee told upfront: before we start, you get our fee and the government fees as separate figures.
• Expert review: our process and this page are checked by Abhinay Rai, Advocate.
• One expert, start to finish: the same person handles your deed, registration, PAN and tax filing.
• Online across India: share documents on WhatsApp or email from any city.

Have a question first? Contact us for a free call with our expert.

• Society Registration: for member-run associations and clubs.
• Section 8 Company Registration: a non-profit company registered with the MCA.
• Company Registration: compare all business and non-profit structures.
• Income Tax Filing: the yearly return of your trust.
• Accounting and Bookkeeping: clean books that make the audit simple.
• TDS Return Filing: needed once the trust pays salaries, rent or professional fees.
• GST Registration: only if the trust runs taxable activities above the limit.
• Tax Consultant: advice on donations, exemptions and notices.