Trust Registration

Trust Registration

Key Requirements

• Minimum People: At least two individuals are required (a Settlor/Author and a Trustee).
• Trust Deed: A legally drafted document detailing the trust's objectives, rules, and management.
• Registered Office: Proof of office space (electricity bill, rent agreement, or NOC from the property owner). [1, 2, 3, 4, 5]

• Identity Proof: PAN Card, Aadhaar, or Passport for all trustees.
• Address Proof: Voter ID, Aadhaar, or Utility Bills.
• Photographs: Passport-sized photos of all involved members.
• Property Documents: Ownership deed or rent agreement with the landlord's NOC

1. Drafting: Have an attorney draft the Trust Deed, detailing the trust's name, objectives, and operational guidelines. [1, 2, 3, 4]
2. Stamp Duty: Print the deed on Kerala non-judicial stamp paper. The stamp value generally depends on the total value of the trust property.
3. Execution: The Settlor and two witnesses must sign all pages of the Trust Deed. [1]
4. Sub-Registrar: Visit your local Sub-Registrar Office with all trustees, original deed, photocopies, and ID proofs. The Registrar will retain a copy and return the original registered deed. [1]
5. PAN & TAN: Apply for a PAN and TAN for the trust through the NSDL PAN/TAN Portal for future banking and tax purposes. [1, 2, 3]

• Section 332 (Registration of Trusts): Replaces the old Section 12AB/12A for non-profit registration.
• Section 354 (Donor Deduction): Replaces the old Section 80G for organizations seeking approval so donors can claim tax deductions