Trust Registration

Trust registration under the Indian Trusts Act, 1882 (private trusts) or relevant state Public Trusts Act (public/charitable trusts) creates a legal structure for holding and managing property for beneficiaries or charitable purposes. Virtual Auditor handles: trust deed drafting, registration with the Sub-Registrar, PAN application, and 12A/80G applications for tax exemption. Quick Answer: Trust Registration — Trust Registration by CA/CS firm. Expert filing and compliance. Virtual Auditor, since 2012.

What is Trust Registration?

Regulatory Framework

Private trusts are governed by the Indian Trusts Act, 1882. Public/charitable trusts are governed by state-specific acts (e.g., Bombay Public Trusts Act, 1950 in Maharashtra; Tamil Nadu Hindu Religious and Charitable Endowments Act). Registration is done with the office of the Sub-Registrar (for trust deed registration) and with the Charity Commissioner (for public trusts). 12A and 80G registration under Income Tax Act for tax exemption.

Trust — Public vs Private

Step-by-Step Process

Step 1

Draft Trust Deed on stamp paper

Step 2

Settlor and trustees sign the deed

Step 3

Register with Sub-Registrar (compulsory)

Step 4

Apply for PAN in trust name

Step 5

Apply for 12A/80G tax registration with CIT

Step 6

Open bank account in trust name

Latest Regulatory Updates (FY 2025-26)

This page has been updated to reflect changes introduced in Budget 2025, recent notifications from CBDT, CBIC, MCA, SEBI, and RBI, and evolving compliance requirements for FY 2025-26. Virtual Auditor continuously monitors regulatory developments to ensure all advice and filings are current and compliant with the latest provisions.

What You Receive

Upon completion of the trust registration engagement, you will receive: the registered trust deed bearing the Sub-Registrar's registration endorsement, the trust's PAN, the Form 10A/10AB acknowledgment and the registration order under Section 12AB and, where applied for, approval under Section 80G of the Income-tax Act, digital copies of all filed documents, and the first-year compliance calendar (audit report in Form 10B/10BB and return in ITR-7).

All deliverables are reviewed by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV) before release to ensure accuracy and regulatory compliance.

Indicative Fee Structure

Our fees for trust registration are transparent and competitive. We offer fixed-fee engagement models wherever possible, so you know the cost upfront. Pricing depends on the complexity of the engagement, entity type, and regulatory requirements involved. Contact us for a customised quote — initial consultation is free with no obligation.

What has changed in the law — reviewed October 2026

• Income-tax Act, 2025: assented to on 21 August 2025 and in force from 1 April 2026, it replaces the Income-tax Act, 1961 for tax year 2026-27 onward, and the Income-tax Rules, 2026 (notified 20 March 2026) replace the 1962 Rules. Section and rule numbers on this page are those of the 1961 Act and 1962 Rules, which continue to govern assessments, appeals and pending proceedings for assessment years up to 2026-27; for tax year 2026-27 onward the corresponding provisions of the 2025 Act apply, and our engagement letters quote both.