Trust Registration in India

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SWARIT ADVISORS PVT LTD PRESENTS

TRUST REGISTRATION A Guide to Register Trust in India


This Guide Includes... Topics to be Covered Consultation On Process Information, search, and filing of application Collection of documents and filing with application. Guidance on compliance

Swarit Advisors Private Limited | 2020


OVERVIEW OF TRUST REGISTRATION Trust Registration in India begins with the drafting of a Trust Deed. Trust Deed is the primary requirement in the process of Trust Registration in India. Trust Deed is formed on a non-judicial stamp paper; every state in India has fixed its own rate on the stamp duty. The applicants are required to book an appointment with the office of sub-registrar once he/she is done with the preparation of Trust Deed. It is essential for all the trustees of the Trust to appear before the sub-registrar on the date of appointment along with the Trust Deed and two witnesses. Swarit Advisors Private Limited | 2020


WHAT IS A TRUST? A Trust is an arrangement where owner or trust or of Trust transfers the property to a trustee. Such transfer of property is done for the benefit of a third party. The property is transferred to the trustee by the trust or along with a proclamation that the property should be held by the trustee for the beneficiaries of the trust. The Indian Trust Act 1882, provides for the provisions related to Trust in India. The Trust Registration is advisable in India for obtaining the benefits.


PUBLIC TRUST A Public Trust is the one whose beneficiaries include the common public at large. Furthermore, a Public Trust in India can be further subdivided into Public Religious Trust and Public Charitable Trust.

PRIVATE TRUST In India, a Private Trust is the one whose beneficiaries include individuals or families. Furthermore, a Private Trust in India can be subdivided into the following categories: A Private Trusts whose beneficiaries and requisite shares both can be easily determined; A Private Trusts whose both or either the beneficiaries or requisite shares cannot be easily determined.


WHAT ARE THE 12A AND 80G CERTIFICATES IN THE PROCESS OF TRUST REGISTRATION IN INDIA?

An NGO or a trust can acquire a 12A certificate from the Income Tax Department of India. Thus, a Trust acquiring such a certificate from the Income Tax Department is exempted to pay income tax for the entire lifetime on the surplus income. Also, a Non-Governmental Organization is required to obtain an 80G certificate. This 80G Certificate allows donors, that is, organizations or persons making donations to an NGO that is 80G certified to avail a certain deduction. Thus, such a deduction under 80G is given to the donors under Section 80G of the Income Tax Act of India.

Swarit Advisors Private Limited | 2020


LEGISLATION GOVERNING TRUST REGISTRATION IN INDIA Presentations are communication tools that can be used as demonstrations, lectures, speeches, reports, and more. Further, a Trust can receive projects and funds much like a Society. However, it is sometimes quite challenging to get projects and funds immediately after the Trust Registration in India. Gets Registered. Hence, to acquire projects or obtain funds, a Trust needs to meet certain minimum eligibility criteria. Such criteria may include the relevant performance of a Trust, experience, age, and other essential parameters. Furthermore, a Public Charitable Trust in India has to be registered with the office of the charity commissioner who has jurisdiction over the Public Trust.


Benefits of Trust Registration A LOTS OF BENEFITS ARE THERE...


The primary reason behind creating a Trust in India is to indulge in some charitable activities and, at the same time, also avail the benefits of tax exemption. These charitable trusts are also called as Non-Profit Organizations. A Trust formed in India has to be a legal entity if it wants to avail of all the benefits associated with the trust that are offered by the government. The Federal Laws and the Indian Trust Act makes it mandatory for all such entities to get registered under the Charitable Trust. A Trust Deed is very necessary to register a charitable trust in India. Hence, a charitable registration is also called a Trust Deed. The State and Federal Law Departments in India give a collection of assets to manage the common people and charitable associations. This procedure of collection of assets hugely helps those donors who want to lend the assets to the trusts, making the trustees fully expecting the receipt of tax benefits.


IMPORTANT THINGS CONSIDER BEFORE REGISTRATION TRUST DEED Trust Registration in India cannot be done without the most vital document called the Trust Deed. The document also contains the list of all its beneficiaries and narrates the power of the trustees.

PRIVATE TRUST VS. PUBLIC TRUST Private Trusts in India are governed and regulated by the Indian Trusts Act, 1882.

NUMBER OF TRUSTEES No maximum limit is defined for the total number of trustees for a Trust in India. But at least two trustees are essentially required at the time of Trust Registration in India.

TAX BENEFIT After the Trust Registration process in India, the public trusts can enjoy the privileges offered by the government. Public Trusts in India are also eligible to avail of the tax exemption benefits.

Swarit Advisors Private Limited | 2020


TRUST DEED

ID PROOF OF THE SETTLER

DOCUMENTS REQUIRED FOR TRUST REGISTRATION IN INDIA

IDENTITY PROOF OF EACH TRUSTEE

PAN CARD

ADDRESS PROOF OF THE REGISTERED OFFICE

NOC SIGNED BY THE LANDOWNER.

Swarit Advisors Private Limited | 2020


PROCESS OF TRUST REGISTRATION

CHOOSE AN APPROPRIATE NAME

DECIDE THE AUTHORS AND TRUSTEES

the name so suggested by the applicant should not come under the restricted list of the names as per the provisions of the Emblems and Names Act, 1950

There is no specifically defined provision with regards to the number of settlers or authors. However, in most of the cases, there is generally only one author of a Trust.

FORMULATE MOA AND DEED It contains the rules and regulations of the Trust. This document also contains the laws regarding the removal, changes, or addition of the Trustees to the Trust.

PREPARATION & SUBMISSION OF DEED As a Trust, the applicant is required to prepare the Trust Deed on a stamp paper and submit the same along with properly attested photocopies of all the necessary documents

CERTIFICATE OF REGISTRATION After the submission of the Trust Deed with the Registrar, the registrar will retain the photocopy of the Deed and return the original registered copy of the Trust Deed.


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