Next due
11 OCTGSTR-1 · Outward supplies · Sep 2026tomorrow 15 OCTPF & ESI · Contributions · Sep 2026in 5 days 20 OCTGSTR-3B · Summary return · Sep 2026in 10 days 21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 11 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 20 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 28 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 42 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 50 days
All due dates

Section 6 of the Charitable Endowments Act, 1890: how to apply for a vesting order or a scheme

The application for a vesting order or a scheme "must be made" (a) if the property is already held in trust for a charitable purpose, by the person acting in the administration of...

Published
Updated
Reading time
6 min
Views
28
Questions
6 answered
  • Expert Reviewed
  • Medium Complexity
Topic
Trust Registration
Published
October 3, 2026
Last updated
Oct 9, 2026
Reading time
6 min
0:00
Last updated: October 2026Verified against: Government sources

Section 6 of the Charitable Endowments Act, 1890 answers one question: who may apply for a vesting order under section 4 or a scheme under section 5. For property already held in trust, the application is by the persons acting in the administration of the trust, or a majority of them; for property still to be applied in trust, it is by the persons proposing to apply it.

This article explains section 6 of the Charitable Endowments Act, 1890 as amended up to the Jammu and Kashmir Reorganisation Act, 2019 (34 of 2019), per the consolidated text consulted on 3 October 2026. Later amendments, State notifications under section 1 and the State law on public trusts should be checked before relying on it.

Where a State law governs public trusts (for example the Maharashtra Public Trusts Act, 1950, the Rajasthan Public Trusts Act, 1959 or the Madhya Pradesh Public Trusts Act, 1951), that State law must be checked first.

Section 6(1): who applies

"The application referred to in the two last foregoing sections must be made":

CaseWho must apply
(a) Property already held in trust for a charitable purposeThe person acting in the administration of the trust; where more than one person acts, those persons or a majority of them
(b) Property to be applied in trust for such a purposeThe person or persons proposing so to apply it

The "two last foregoing sections" are section 4 (vesting orders) and section 5 (schemes). The words are "must be made", so an application by anyone else does not meet the section. If you are working out who qualifies, a short legal consultation can settle the point.

Clause (a). The test is the persons "acting in the administration of the trust". It is not enough to be named in the deed; the persons who are actually acting are the ones who apply. Where there is more than one, the application is made by all of them or by a majority. A majority is enough for the application, but section 5 also asks for the concurrence of the persons making the application before a scheme is settled, so the persons who apply and agree are those whose agreement the Government looks to.

Clause (b). A donor or settlor who proposes to put property into a charitable trust can apply before the trust exists, so that the property is vested in the Treasurer from the beginning. The applicants are "the person or persons proposing so to apply it".

Section 6(2): the executor or administrator of a deceased trustee

"For the purposes of this section the executor or administrator of a deceased trustee of property held in trust for a charitable purpose shall be deemed to be a person acting in the administration of the trust." The sub-section is in square brackets in the copy, which shows that it was added by amendment. It means that when the trustee dies, the executor or administrator of his estate can take part in the application as if he were acting in the administration.

Section 7: repealed

Section 7, headed "Exercise by Governor-General in Council of powers of Local Government", is printed with the note "", meaning the Government of India (Adaptation of Indian Laws) Order, 1937. The old names in the heading are as printed and are not explained further here. Section 7 has no operative text.

The section at a glance

Sub-sectionSubjectRule in short
6(1)(a)Property already in trustPersons acting in the administration, or a majority
6(1)(b)Property to be put in trustPersons proposing to apply it
6(2)Deceased trusteeExecutor or administrator counts as acting in the administration
7RepealedAdaptation Order, 1937

Worked example

An invented charitable trust, the Shri Vindhya Siksha Nidhi, is run by five persons in actual administration. Three of them wish to apply for a vesting order and a scheme; they make up a majority and apply under clause (a). One of the five has died, and his executor, Mr Anand Kulkarni, is deemed a person acting in the administration of the trust and may join. A different donor, Mrs Meera Joshi, wants to give a sum to a new charitable fund and proposes to apply it in trust; as the person proposing so to apply it, she may apply under clause (b).

Practical points

  • Identify who is actually acting in the administration of the trust before preparing the application.
  • Record the decision of a majority if not every trustee joins.
  • Include the executor or administrator of a deceased trustee where relevant.
  • A donor planning a new charitable fund can apply as the person proposing to apply the property.
  • Check any State law on public trusts first, because it may govern the trust's administration.

Need help preparing the application?

The application is the first document the Government sees, and it must come from the right persons. We can identify the applicants, prepare the application and align it with the deed. Contact us through legal consultation to start.

Key takeaways

  • For property already in trust, the persons acting in the administration, or a majority of them, apply (section 6(1)(a)).
  • For property to be put in trust, the persons proposing so to apply it apply (section 6(1)(b)).
  • The executor or administrator of a deceased trustee is deemed to be acting in the administration (section 6(2)).
  • The application is for a vesting order under section 4 or a scheme under section 5.
  • Section 7 is repealed.

Read next

Disclaimer: Based on the Charitable Endowments Act, 1890 and the Charitable and Religious Trusts Act, 1920 as amended up to the Jammu and Kashmir Reorganisation Act, 2019, as consulted on 3 October 2026. State laws on public trusts and religious endowments, State notifications under the 1920 Act and later amendments should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Section 6

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Who applies for a vesting order or scheme?

For property already in trust, the persons acting in its administration or a majority of them; for property to be put in trust, those proposing to apply it (section 6(1)).

Can a majority of the trustees apply?

Yes, where more than one person acts in the administration (section 6(1)(a)).

A charity's exemption rests on its records — what was received, from whom, and how it was applied.

— TaxClue NGO & Trust Desk

Section 6: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,350 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

For property already in trust, the persons acting in its administration or a majority of them; for property to be put in trust, those proposing to apply it (section 6(1)).

Yes, where more than one person acts in the administration (section 6(1)(a)).

His executor or administrator is deemed a person acting in the administration (section 6(2)).

Yes, as a person proposing to apply the property in trust (section 6(1)(b)).

It is repealed; the copy notes the Adaptation Order, 1937.

Yes. Section 5 requires it before a scheme is settled or modified.