Public Charitable Trust Registration, Deed Drafting & Sec 332/354 Tax Setup
Institutional legal drafting and Sub-Registrar execution for educational, medical, religious, and social welfare Public Charitable Trusts across India and Kerala. Engineered around the Registration Act, 1908, Kerala's PEARL portal and Article 57 ad-valorem stamp schedules, Charity Commissioner compliance (for BPTA states), and the operative Income-tax Act, 2025 Form 105 framework under Sections 332 & 354.
Indian Trusts Act, 1882 — Section 1 Exclusion
Section 1 of the Indian Trusts Act, 1882 explicitly excludes public charitable and religious endowments; it governs private trusts only. In Kerala (which lacks a statewide secular Public Trusts Act), public charitable trusts derive validity from equity principles, Section 92 CPC, and deed registration under the Registration Act, 1908.
SRO Registration ≠ Sec 332 Exemption / FCRA
Sub-Registrar deed registration does NOT confer tax exemption or authorize foreign grants. From April 1, 2026, trusts must file Form No. 105 (Rule 181, Income-tax Rules 2026) under Sections 332 & 354 of the Income-tax Act, 2025 to receive a URN Order in Form No. 107, plus separate MHA FCRA approval for foreign donations.
Trust Formation & Regulatory Classification Matrix
1. Custom Irrevocable Trust Deed
Tailored deeds defining Settlor, Trustees (no universal minimum statutory cap, though 2–3+ recommended), charitable objects, irrevocable dedication of initial corpus, strict private-benefit prohibitions, and Section 332-compliant dissolution asset lock.
2. Kerala PEARL & Article 57 Duty
Under Kerala Stamp Act Article 57, a Trust Declaration attracts 2% ad-valorem conveyance duty (no upper cap; e-stamping mandatory for duty ≥ ₹1L) plus 2% registration fee via PEARL token booking and SRO biometric execution.
3. Income-tax Act 2025: Form 105 & 107
Replaces legacy 12AB/80G (Form 10A/10AB): unified Form No. 105 (Rule 181) files for NPO exemption under Section 332 and donor deductions under Section 354, receiving the 16-digit URN via Form No. 107.
4. State Variances & FCRA 2020
Separates SRO states (Kerala, TN, KA, Delhi) from dual Charity Commissioner states (Maharashtra & Gujarat under BPTA 1950). Covers NGO Darpan ID, CSR-1 readiness, and FCRA SBI Main Branch New Delhi compliance.
Trust Type, State Jurisdiction & Sec 332/354 Readiness Checker
Determine whether your trust falls under the Indian Trusts Act 1882 or Public Charity equity law, and check state filing mandates.
Kerala Trust Deed Stamp & PEARL Fee Estimator
Estimate 2% ad-valorem stamp duty (no rupee cap) and 2% PEARL registration fee for Trust Declarations in Kerala.
SRO Execution & Form 105 Checklist
Check off mandatory and conditional records before booking your PEARL SRO token.
Transparent Charitable Trust Registration Packages
Precision Trust Deed drafting, Sub-Registrar token coordination, and Income-tax Act 2025 Form 105 filings overseen by experienced legal and CA specialists.
Standard Trust Deed & SRO Filing
Irrevocable Trust Deed drafting and Sub-Registrar registration support.
- Custom Irrevocable Public Charitable Trust Deed drafting
- Insertion of Sec 332 / 354 non-profit and asset-lock covenants
- Kerala PEARL token generation & e-stamp computation
- Sub-Registrar Office presentation coordination (Settlor & Witnesses)
- Registered Trust Deed retrieval & Trustee acceptance minutes
Complete Trust + Darpan + Form 105
Includes PAN, NGO Darpan, and Income-tax Act 2025 Sec 332/354 registration.
- Everything in Standard Trust Deed & SRO Filing
- Trust PAN Card (Form 49A) & TAN registration
- NITI Aayog NGO Darpan Unique ID registration
- Unified Form No. 105 filing under Rule 181 (Sec 332 NPO Exemption & Sec 354 Donor Deduction)
- Bank Account Mandate & Statutory Registers setup
Frequently Asked Legal & Tax Questions
Do all trustees need to visit the Sub-Registrar Office in Kerala during Trust Deed registration?
Under Sections 32–35 of the Registration Act, 1908, execution must be admitted primarily by the Settlor (Executant) and two attesting witnesses. While trustees sign the acceptance clause in the deed, physical presence of the Settlor (carrying original Aadhaar/PAN for biometric verification on PEARL) is critical; local SRO practices may additionally verify attending trustee IDs or registered Power of Attorney if absent.
What is the difference between legacy Form 10A/10AB and the current Form 105?
With the commencement of the Income-tax Act, 2025 on April 1, 2026 and the Income-tax Rules, 2026 (Rule 181), non-profit tax exemption (Section 332) and donor deduction approvals (Section 354) transitioned from legacy Form 10A/10AB (Sections 12AB/80G) to the unified electronic Form No. 105, with approvals issuing a 16-digit URN via Form No. 107.
Can an irrevocable Public Charitable Trust be amended or dissolved later?
Administrative provisions and trustee appointments can be modified via a registered Supplementary Trust Deed if the original deed empowers trustees to amend. However, core charitable objects and irrevocable trust property cannot be diverted to private individuals—if original charitable objects fail or become impossible, Civil Court approval under Section 92 CPC applies the Cy-près doctrine to redirect remaining funds to similar charitable purposes.
Read the Definitive Charitable Trust & Income-tax Act 2025 Handbook
Explore our 8-section manual covering Section 1 Trusts Act exclusions, Kerala PEARL Article 57 rules, state BPTA comparisons, and Form 105/107 approvals.
Open Charitable Trust & Sec 332/354 Handbook →