The Trusts Act, 1882

This edition of The Indian Trusts Act, 1882 (Act 2 of 1882), as amended by the Jammu and Kashmir Reorganisation Act, 2019 (34 of 2019) with effect from 31-10-2019, presents the authentic and updated bare text of the law governing private trusts in India. Published by Commercial Law Publishers, this volume serves as a reliable statutory reference reflecting the Act as currently in force and applicable across India.

The book reproduces the legislation in its precise statutory form without interpretative analysis, making it especially suitable for examinations, academic study, and professional legal reference. Short comments are included solely to assist in basic comprehension while preserving the integrity of the bare Act format.

In addition to the complete text of the Indian Trusts Act, 1882, this edition includes specimen deeds of a private trust and a public trust, offering practical insight into trust formation and documentation. It also contains a focused section on income-tax incidence on trusts, providing statutory context relevant to taxation aspects connected with trust administration.

This edition is particularly useful for law students, AIBE aspirants, academicians, legal practitioners, chartered accountants, tax consultants, and professionals involved in trust creation, management, and compliance. Designed for clarity, accuracy, and practical relevance, this bare Act is an essential reference for understanding the legal framework governing trusts in India as applicable for 2026.