Quick answer
How does trust registration work in Delhi?
Trust registration in Delhi is done by executing a trust deed on e-stamp paper and presenting it at the Sub-Registrar's office, where the settlor appears with two witnesses. The Sub-Registrar checks stamp duty, registers the deed and returns the original. The trust then takes a PAN, opens a bank account and applies for income tax registration.
- Trust deed on e-stamp paper
- Registered at one of 39 Delhi Sub-Registrar offices
- Settlor and two witnesses appear in person
- Present the deed within four months of signing
What is a trust, and who should choose trust registration?
A trust is an obligation attached to property: the author of the trust (the settlor) hands property to trustees, who hold and use it for the beneficiaries or for a charitable purpose. A trust suits founders and families who want a simple structure, control through trustees they choose, and no membership elections.
In Delhi, trusts are often set up by business families for education scholarships, by doctors for free clinics, by religious groups for a temple or gurudwara fund, and by individuals who want to run an old age home, animal shelter or feeding programme. Private family trusts are also used to hold assets for children or relatives.
There are two broad kinds. A private trust benefits named or identifiable people and is governed by the Indian Trusts Act, 1882. A public charitable trust serves the public or a section of it; section 1 of the 1882 Act says the Act does not apply to public or private religious or charitable endowments, so a charitable trust works mainly through its own deed, general law and income tax rules. If you want members and elections, read our society registration in Delhi page, and for a corporate NGO see Section 8 company registration.
| Point | Private trust | Public charitable trust |
|---|---|---|
| Who benefits | Named family members or identifiable people | The public or a section of it (poor, students, patients) |
| Main law | Indian Trusts Act, 1882 | Trust deed, general law and income tax provisions; the 1882 Act excludes charitable endowments |
| Tax exemption | Not available as a charity | Possible after the registrations known as 12A and 80G |
| Typical use | Holding family property or investments | Schools, clinics, relief work, religious funds |
| Can it receive donations? | Rarely relevant | Yes, and donors look for 80G approval |
Source: Indian Trusts Act, 1882, sections 1 and 3, checked 10 November 2026.
Is trust registration compulsory in Delhi?
It is compulsory when the trust involves immovable property. Section 5 of the Indian Trusts Act says no trust in relation to immovable property is valid unless declared by a written, non-testamentary instrument signed by the author or the trustee and registered, or by a will. For other trusts, registration is strongly advisable.
The Delhi Revenue Department's guidance adds that documents of gift, settlement and similar transfers of immovable property worth ₹100 or more are compulsorily registrable under section 17 of the Registration Act, 1908, while other documents may be registered optionally under section 18.
In practice, even a cash-only charitable trust should register its deed. Banks open accounts on the registered deed, the Income Tax Department reviews it when deciding 12A and 80G applications, and grant-makers and CSR donors ask for it. An unregistered deed gives you very little to show anyone.
Need help with trust registration? Talk to a chartered accountant in Delhi today. First call is free.
Documents required for trust registration in Delhi
You need the trust deed on e-stamp paper, identity and address proof of the settlor, trustees and two witnesses, photographs, and proof of the trust's registered office. If the settlor is putting immovable property into the trust, add the title documents and property details the Sub-Registrar asks for.
| Document | Who provides it | Notes |
|---|---|---|
| Trust deed | Drafted for the settlor | Name, objects, registered office, trustees, powers, appointment and removal of trustees, accounts, winding up; printed on e-stamp paper |
| Settlor's ID and address proof | Settlor | PAN and Aadhaar or passport; recent photograph |
| Trustees' ID and address proof | Each trustee | PAN and Aadhaar or passport; photographs; consent to act |
| Two witnesses' ID proof | Witnesses | They come to the Sub-Registrar with the settlor |
| Registered office proof | Owner of the premises | Utility bill and NOC from the owner if the office is not owned by the settlor |
| Property papers | Settlor, if property is settled | Copy of title deed and full property description with boundaries |
| Initial corpus | Settlor | Amount or asset settled, stated in the deed |
Witness and property-description requirements: Delhi Revenue Department registration FAQ, checked 10 November 2026. The Sub-Registrar may ask for more depending on the deed.
How to complete trust registration in Delhi: step by step
The deed does most of the work. Once it is drafted and stamped correctly, registration at the Sub-Registrar usually takes one visit if everyone attends with originals.
- 1
Decide the trust's name, objects and trustees
Agree on a name, specific charitable or private objects, the first trustees and how future trustees will be appointed or removed.
- 2
Draft the trust deed
Write the deed with objects, trustee powers, meetings, bank operation, accounts, amendment limits and a clause that surplus goes only to the objects.
- 3
Buy e-stamp paper
Pay the stamp duty that applies to your deed through e-stamp paper, which Delhi sells in all denominations.
- 4
Sign before two witnesses
The settlor signs the deed in the presence of two witnesses; trustees usually sign to accept the trust.
- 5
Present the deed at the Sub-Registrar
The settlor appears in person with two witnesses who confirm identity; the Sub-Registrar checks stamp duty and fees, then registers the deed.
- 6
Collect the registered deed
The copy is entered in the register and the original registered deed is returned to you.
- 7
Take a PAN and open a bank account
Apply for the trust's PAN on the registered deed and open a bank account in the trust's name.
Trust registration fees in Delhi: stamp duty and registration fee
Expect three costs: stamp duty on the deed, the Sub-Registrar's registration fee and professional fees for drafting. The Delhi Revenue Department publishes a registration fee of 1% of the consideration or circle-rate value plus ₹100 pasting fee for property documents; a deed without stated value follows the fixed-fee table.
We do not quote a stamp duty rate for trust deeds. Online guides give figures from nominal to 1% to 8%, and courts have treated some trust deeds as settlements, which carry a different rate. The right figure depends on what the deed settles. We confirm it with the stamp schedule and the Sub-Registrar before you buy stamp paper, and CA in Delhi gives you a fixed quote for the professional work first.
| Item | What applies | Source |
|---|---|---|
| Registration fee, property documents | 1% of consideration or circle-rate value, whichever is higher, plus ₹100 pasting fee | Delhi Revenue Department, registration information |
| Registration fee, no value expressed | ₹1,000 per instrument in the 2010 fee table | Revenue Department notification No. 353 of 2010; confirm the current table |
| Stamp duty on the deed | Depends on the deed and property settled | Confirmed with the Sub-Registrar before purchase |
| Who pays stamp duty | Generally the executant (the settlor) | Delhi Revenue Department FAQ |
| Time to present | Within four months of signing; later only with a fine | Registration Act, 1908, sections 23 and 25 |
| Professional fee | Deed drafting, appointment and attendance | Fixed quote from CA in Delhi before work starts |
Sources: Revenue Department, Govt. of NCT of Delhi; 2010 registration fee notification; registration FAQ. Checked 10 November 2026.
Which Sub-Registrar office registers a trust deed in Delhi?
Delhi has 39 Sub-Registrar offices spread across 13 revenue districts. A deed that involves immovable property must be presented at the office with jurisdiction over that property; Delhi property documents cannot be registered in Gurgaon, Noida or Ghaziabad. We confirm the correct office for your deed before booking.
For trusts based near our office, the North West district offices are Kirari, Nangloi Jat and Rohini, and the Central North district offices are Shakur Basti, Shalimar Bagh and Model Town. If the Sub-Registrar finds the stamp duty short, the deed can be impounded and sent to the Collector, who in Delhi is the Sub-Divisional Magistrate. That is the most common and avoidable delay.
Founders in Rohini can also see our page on CA in Rohini.
What does a trust need to do after registration?
Registration only creates the trust. To run it properly you need a PAN, a bank account, books of account and, for a charitable trust that wants tax exemption, separate registration with the Income Tax Department. Donors who want a tax deduction will ask for the trust's 80G approval.
- Income tax registration: apply for the registrations known as 12A and 80G registration. The Income-tax Act 2025 has applied from 1 April 2026, so use the current forms on the e-filing portal.
- NGO Darpan: many trusts that seek government grants enrol on the government's portal; see NGO Darpan registration.
- Books and audit: keep receipts, donation records and vouchers, and have accounts audited where the tax rules require it. Our Form 10B trust audit report page explains the audit form.
- Trustee changes: record every appointment, resignation or removal by resolution as the deed allows, and keep the bank and tax records updated.
- Foreign donations: these need separate permission under foreign contribution law; do not accept them before that.
Common mistakes that delay trust registration
Most delays come from the deed or the day of registration. A few checks before booking the Sub-Registrar avoid a second visit.
- Wrong stamp duty, leading to impounding of the deed.
- Objects that mix charity with private benefit to the settlor or trustees, which later causes trouble with tax exemption.
- No clause on how trustees are appointed, removed or replaced, so the trust stalls when a trustee dies or leaves.
- A clause allowing assets to go back to the settlor or family on winding up, which defeats charitable status.
- Missing originals, mismatched names between PAN and Aadhaar, or a witness who does not turn up.
- Waiting more than four months after signing to present the deed.
How CA in Delhi handles trust registration
Moneymji, one of the three firms on CA in Delhi, lists trust registration among its services. We pass your enquiry to Moneymji or the partner professional best placed for your deed, and you get the scope and a fixed quote before work starts. Moneymji is a business registration and compliance firm, not a CA firm; see its firm profile.
What you send us: the trust's proposed name and objects, details of the settlor, trustees and witnesses, the office address and owner's details, and details of any property going into the trust.
What you get back: a drafted trust deed for your purpose, the stamp duty figure confirmed, Sub-Registrar appointment and attendance support, the registered deed, PAN application and a plan for 12A and 80G.
Send the enquiry form, call or WhatsApp +91 99114 92897, or visit 411, Best Sky Tower, Netaji Subhash Place. Still deciding which professional to use? Our CA near me page lists what to ask.
Frequently asked questions
How long does trust registration take in Delhi?
Drafting and agreeing the deed is usually the longest part. Once the deed is stamped and everyone is ready, registration can often be done in one visit to the Sub-Registrar. The law gives four months from signing to present the deed, so do not let it sit.
What is the minimum number of trustees for a trust?
The number of trustees is set by the deed. Most deeds name at least two or three trustees so the trust can keep working if one trustee leaves, and banks and donors prefer more than one signatory.
Can the settlor also be a trustee?
Yes. The author of the trust can also be one of the trustees, and this is common in family-founded charities. The deed should still say how other trustees are appointed so control does not rest on one person forever.
Is a notarised trust deed enough without registration?
No, not if the trust involves immovable property, because section 5 of the Indian Trusts Act requires a registered instrument. Even for cash trusts, a notarised deed is weak evidence; banks, the Income Tax Department and donors expect a registered deed.
Can a trust deed be changed after registration?
Only as far as the deed allows. A well-drafted deed includes an amendment clause that protects the charitable objects. Changes are made by a supplementary deed, which is also stamped and registered.
Do we need two witnesses for trust registration in Delhi?
Yes. The Delhi Revenue Department says the document is executed in the presence of two witnesses, who also appear before the Sub-Registrar to confirm the executant's identity. Bring their original ID.
Can a trust be registered online in Delhi?
Not fully. Stamp duty is paid through e-stamp paper and the deed can be drafted and checked online with us, but the Delhi Revenue Department's process needs the settlor and two witnesses to appear in person before the Sub-Registrar to complete registration.
Does a charitable trust get tax exemption automatically?
No. Registration of the deed does not make income tax-free. The trust must apply to the Income Tax Department for registration as a charitable entity and, for donor deductions, for 80G approval, and then file returns every year.
Can NRIs be settlors or trustees of a Delhi trust?
Yes, an NRI can create or serve on a trust, but appearing at the Sub-Registrar and foreign-currency contributions need planning. Ask us before drafting if any settlor, trustee or donor is outside India.