There is no single national statute for public charitable trusts. Registration and annual filing are governed by the State law — the Bombay Public Trusts Act, 1950 in Maharashtra and Gujarat, the Rajasthan Public Trusts Act, 1959 in Rajasthan, and in several States by nothing more than the trust deed and the general law. The table below sets out the shape of the obligation on the Bombay Public Trusts Act model, which is the fullest of them; the tax and FCRA obligations that follow it are national and apply to every trust wherever it is registered.
Filings with the Charity Commissioner
These are the obligations under the Bombay Public Trusts Act, 1950. They are not uniform across India. The forms, the thresholds and the filing windows differ materially between States, and a calendar prepared for one State must never be reused for another without checking.
| # | Compliance | Due date |
|---|---|---|
| 1 | Registration of the trust with the Charity Commissioner — section 18 | One-time. In most States the registration is perpetual and there is no periodic renewal |
| 2 | Budget in Schedule VII-A, where the annual income exceeds ₹10,000 — section 31A | One month before the start of the accounting year |
| 3 | Balancing of the accounts — sections 32 and 33 and rule 17 | As at 31 March |
| 4 | Audit of the accounts and preparation of the statements in Schedules VIII, IX and IX-C — sections 33 and 34 and rule 19 | Within six months of the balancing of the accounts, that is by about 30 September |
| 5 | Filing of the audited accounts with the Charity Commissioner — section 34 and rule 19 | Within a fortnight of the audit being completed |
| 6 | Contribution to the Public Trusts Administration Fund, at two per cent of the income shown in Schedule IX-C — section 58 and rule 32 | Annual, with the accounts |
| 7 | Change report in Schedule III, on any change in the trustees or in the immovable property — section 22 | Within ninety days of the change |
In Maharashtra a society registered under the Societies Registration Act, 1860 is also a public trust under section 2(13) of the Bombay Public Trusts Act, 1950 and must comply with both sets of obligations.
Meetings of the trustees
Neither the Bombay Public Trusts Act, 1950 nor the general law prescribes a minimum number of meetings. What governs is the trust deed, and the deed is enforceable: if it says the trustees shall meet quarterly, then quarterly meetings, properly minuted, are part of the compliance record.
| # | Meeting or obligation | Requirement |
|---|---|---|
| 1 | Meetings of the board of trustees | As provided in the trust deed. Where the deed is silent, at such intervals as are needed to administer the trust properly |
| 2 | Minutes | Every meeting minuted and signed. The minute book is the primary evidence that the trustees have applied their minds, and it is what an assessing officer or the Charity Commissioner will ask to see |
| 3 | Approval of the accounts and of the budget | By resolution of the trustees, before the budget is filed and before the accounts are audited |
| 4 | Resolutions on the application of income | Where income is accumulated or set apart under the Income-tax Act, the resolution and the Form 10 must be in place before the due date for the return |
Documents required to be drafted
For a trust, the documents are the compliance. There are few forms to file, and an assessment or an inspection turns almost entirely on whether the deed, the minutes, the accounts and the donation records line up with one another.
| # | Document | When |
|---|---|---|
| 1 | Trust deed, with every supplementary deed and every order of the Charity Commissioner recording a change | Kept permanently |
| 2 | Budget in Schedule VII-A, where income exceeds ₹10,000 | One month before the start of the accounting year |
| 3 | Annual accounts — income and expenditure account and balance sheet, with the statements in Schedules VIII, IX and IX-C | For the year ended 31 March |
| 4 | Auditor's report | Within six months of the balancing of the accounts |
| 5 | Minutes of the meetings of the trustees | Entered and signed after each meeting |
| 6 | Register of movable and immovable property of the trust | Kept current |
| 7 | Records of donations, with the donor details required for Form 10BD, and the certificates issued in Form 10BE | Form 10BD and Form 10BE by 31 May |
| 8 | FCRA records — the designated FCRA account, the utilisation accounts and the asset register, where the trust is registered under the FCRA | Maintained separately from domestic funds throughout the year |
- Books of account for the trust, and separately for each business undertaking and each institution run by the trust.
- Register of the trust property, movable and immovable, with the particulars of every acquisition and disposal and of the sanction obtained under section 36 where it was required.
- Minute book of the trustees.
- Donation records and the counterfoils of the receipts issued, with the donor particulars needed for Form 10BD.
- Separate books for foreign contribution, where the trust holds an FCRA registration.
Taxation and accounting compliances
Alongside the filings with the Registrar, the following tax and accounting compliances commonly apply. Which of them actually bite depends on turnover, on the nature of the receipts and on registration under the respective statute.
| # | Compliance | Due date |
|---|---|---|
| 1 | Form ITR-7 — return of income | 31 October following the financial year |
| 2 | Form 10B or Form 10BB — audit report of the trust or institution | 30 September |
| 3 | Form 10AB — renewal of registration under section 12AB and under section 80G | Six months before expiry |
| 4 | Form 10BD and Form 10BE — statement of donations and the certificate to each donor, where the trust is registered under section 80G | 31 May |
| 5 | Form FC-4 — FCRA annual return, where the trust holds an FCRA registration | 31 December |
| 6 | GST returns — GSTR-1 monthly (11th of the following month) or quarterly under QRMP (13th of the month after the quarter), and GSTR-3B monthly (20th) or quarterly (22nd or 24th, depending on the State group). | Monthly or quarterly, as opted |
| 7 | GSTR-9 — GST annual return, where aggregate turnover exceeds ₹2 crore | 31 December following the financial year |
| 8 | GSTR-9C — self-certified reconciliation statement, where aggregate turnover exceeds ₹5 crore | 31 December following the financial year |
| 9 | TDS returns — Form 24Q (salary), 26Q (resident non-salary) and 27Q (non-resident), by every person holding a TAN | 31 July, 31 October, 31 January and 31 May |
| 10 | TCS return — Form 27EQ, by every person liable to collect tax at source | 15 July, 15 October, 15 January and 15 May |
| 11 | Monthly deposit of TDS and TCS | 7th of the following month; 30 April for March |
| 12 | TDS and TCS certificates — Form 16 (salary), Form 16A and Form 27D | Form 16 by 15 June; Form 16A and 27D within 15 days of the return due date |
| 13 | Advance tax — where the tax liability for the year is ₹10,000 or more, in instalments of 15, 45, 75 and 100 per cent of the estimated liability | 15 June, 15 September, 15 December and 15 March |
Dates are those applicable to the financial year 2025-26 (assessment year 2026-27). The Income-tax Act, 2025 replaces the 1961 Act from tax year 2026-27, and the section numbers in every tax checklist will change from that year — the dates above are stated on the 1961 Act as it applies to this cycle.
Labour law compliances and their applicability
Labour law obligations are triggered by headcount and by wage levels rather than by the form of the entity, so the same table applies whether the employer is a company, an LLP, a firm or a proprietor. The threshold column is what decides whether a line applies at all.
| # | Compliance | Applies to |
|---|---|---|
| 1 | Employees' Provident Fund — monthly ECR and remittance of contributions at 12 per cent by each of employer and employee. Paid by the 15th of the following month. | Establishments employing 20 or more persons. Mandatory coverage up to a wage of ₹15,000 a month; voluntary coverage is possible below the threshold |
| 2 | Employees' State Insurance — monthly contribution and challan at 3.25 per cent (employer) and 0.75 per cent (employee), by the 15th of the following month, and the half-yearly return of contributions where the region still requires it | Establishments employing 10 or more persons (20 in some States for shops). Covers employees drawing wages up to ₹21,000 a month, or ₹25,000 for a person with disability |
| 3 | POSH — constitution of the Internal Committee, a policy, and an awareness and training programme | Every workplace with 10 or more employees, counting all workers of every description. Members hold office for a maximum of three years and must then be reconstituted |
| 4 | POSH annual report to the District Officer, and the disclosure of the number of complaints in the Board's report | Every employer that is required to have an Internal Committee. |
| 5 | Payment of Bonus — payment of the annual bonus and the annual return in Form D | Establishments employing 20 or more persons, for employees drawing up to ₹21,000 a month. Bonus is payable within eight months of the close of the year |
| 6 | Payment of Gratuity — payment on the event, and the notices in Forms A, B and C | Establishments employing 10 or more persons. Payable after five years of continuous service, and after one year for a fixed-term employee |
| 7 | Maternity Benefit — 26 weeks of paid leave, and the registers and returns under the State rules | Establishments employing 10 or more persons. A creche is required at 50 or more |
| 8 | Professional tax — enrolment, registration and the periodic return | Only in the States that levy it — Maharashtra, Karnataka, West Bengal, Tamil Nadu, Andhra Pradesh, Telangana, Gujarat, Madhya Pradesh, Odisha, Kerala, Assam and others. It is not levied in Delhi, Uttar Pradesh, Haryana, Rajasthan or Punjab |
| 9 | Shops and Establishments — registration and, where the State requires it, renewal | Every shop and commercial establishment, from the day it commences. Registration within 30 days; renewal cycles run from one year to lifetime depending on the State |
| 10 | Contract labour — registration of the principal employer, licensing of the contractor, and the periodic returns | Where 20 or more contract workers are engaged (the threshold is 50 under the Occupational Safety, Health and Working Conditions Code, 2020) |
| 11 | Minimum wages — payment at not less than the notified rate, with the variable dearness allowance revision | Every scheduled employment. Central revisions usually take effect on 1 April and 1 October; State cycles differ |
Headcount thresholds are counted across the establishment, not the entity, and several of them are State-specific. Where an entity operates from more than one State the position must be tested State by State.
Event-based compliances
Everything set out above recurs every year. Separately from these, a public charitable trust attracts event-based compliances — obligations that arise only when something particular happens, and that usually carry a short deadline running from the date of the event itself rather than from the close of the financial year.
If an event of this kind has occurred, or is being planned, the position should be checked before the deadline rather than after it. Please write to us with what has happened and we will tell you what has to be filed and by when.
Please do not treat this page as advice on your own facts. Before you rely on it, have the position checked against your own constitution documents, your last filed accounts and your actual figures for the year. We would be glad to do that for you.
Have your position checked
Tell us what the entity is and we will confirm exactly which of these apply to you this year, what is already overdue, and what it will cost to put right.
Prepared by MPS & Associates, Company Secretaries, on the law as it stood on 3 August 2026, by reference to the Ministry of Corporate Affairs, the Securities and Exchange Board of India, BSE Limited, the National Stock Exchange of India Limited, the Reserve Bank of India, the Central Board of Direct Taxes and the Goods and Services Tax Network, as applicable. Statutes, rules, thresholds and due dates change. Nothing on this page is professional advice, and no professional relationship arises from reading it. Please see our Disclaimer.