Rules 26 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rules 26 to 30 of the Rajasthan Public Trust Rules, 1962 tell the working trustee of a registered public trust in Rajasthan which forms the accounts are kept in, what the auditor's report must cover, when the audit must be done, what powers the Assistant Commissioner has to help the auditor, and how the special audit fee is fixed. They give effect to sections 32 to 34 of the Rajasthan Public Trusts Act, 1959.
This article explains rules 26 to 30 of the Rajasthan Public Trust Rules, 1962 as amended up to the date of the copy published by the Devasthan Department, Government of Rajasthan (consulted 3 October 2026; no amendment date is stated). Check the current text with the State's Devasthan Department before relying on it.
Rule 26: accounts are kept in Forms 10 and 11, with all movable and immovable properties entered. Rule 27: the trustee gets the accounts audited annually, and the auditor's report covers thirteen listed points beyond section 34(2). Rule 28: audit within six months of balancing the accounts; audit reports are entered in Form 12. Rule 29: the Assistant Commissioner may require books, persons, information and property to be produced for the auditor. Rule 30: the special audit fee is fixed by the Assistant Commissioner, never above two and half per cent of gross annual income nor below Rs. 25, as printed. Chapter VII applies only to notified classes of trusts.
Where these rules sit
These rules are in Part VI, headed as giving effect to sections 32, 33(2), (3) and (5), 35 and 36. Chapter VII of the Act applies only to the classes of public trusts the Rajasthan State Government has notified under section 1(4); the notifications are not part of the text consulted, so no class of trusts is named here. Sections 32 to 34, including the Chartered Accountant requirement in section 33(2), are explained in sections 32 to 34. A trust that wants its accounts and audit checked against these rules can use our books of accounts compliance service.
Rule 26: maintenance of accounts
"The working trustee or manager of a public trust which has been registered under the Act shall maintain regular accounts in Forms 10 and II in which the particulars of all the movable and immovable properties shall be entered." The published copy prints "II" for 11. Form 10 and Form 11 are:
| Form | Heading as printed | Main columns |
|---|---|---|
| 10 | Statement of income for the year ending | Income from immovable property (arrears at end of previous year, demand of rent, amount realised, arrears outstanding); income from other property including securities; total realisation and outstandings; remarks |
| 11 | Statement of expenditure for the year ending | Assessment, taxes and other charges; maintenance and repairs of property; remuneration to managers and trustees; pay and allowances of servants; religious and charitable objects; miscellaneous expenses; total expenditure, total income, balances and remarks |
Both forms carry the name and registered number of the public trust. The forms are described here by their headings only.
Rule 27: manner of annual audit
"The trustee shall get the accounts audited annually by an auditor, who shall prepare a report relating to the accounts audited which shall in addition to information required by Sub-section (2) of Section 34 also contain the following particulars". The thirteen points, in the printed lettering (a) to (m):
- Whether accounts are maintained regularly and in accordance with the Act and Rules.
- Whether receipts and disbursements are properly and correctly shown.
- Whether the cash balance and vouchers in the custody of the manager or working trustee on the date of audit agreed with the accounts.
- Whether all books, deeds, accounts, vouchers or other documents required by the auditor were produced.
- Whether a certified inventory of the movables of the trust has been maintained.
- Whether the manager, working trustee or any other person required by the auditor appeared and furnished the information.
- Whether any property or funds were applied for an object other than the trust's object.
- The amount outstanding for more than one year and the amount written off, if any.
- Whether tenders were invited for repair or construction involving expenditure exceeding Rs. 100.
- Whether quotations were invited for purchases of articles exceeding Rs. 100.
- Whether any money of the trust has been invested contrary to the Act.
- Alienation, if any, of immovable property contrary to the Act which has come to the auditor's notice.
- Any special matter the auditor thinks fit to bring to the notice of the Assistant Commissioner.
The Rs. 100 figures are as printed in the published copy. Section 34(2) of the Act separately requires the report to specify irregularities, illegal or improper expenditure, failure to recover property, and loss or waste.
Rule 28: time for audit and submission of the report
Rule 28(1): "The trustee shall get the accounts audited within six months of the date of balancing the accounts." Section 33(1) of the Act says the accounts are balanced on 31 March or such other day as the Commissioner fixes. This article does not compute a calendar date from the period. Rule 28(2): the Assistant Commissioner's office keeps a register of audit reports received under section 34 in Form 12, headed "Register of Audit Report", with columns for year under audit, date of receipt of the audit report, name of auditor and remarks.
Rule 29: power for audit
For the purpose of audit, the Assistant Commissioner may, of his own motion or at the auditor's request: (1) require any trustee to produce any book, deed, account, voucher or other document or record; (2) require any trustee or person having custody or control of, or accountable for, such records to appear before the auditor; (3) require any such person to give the auditor necessary information; and (4) require any trustee or person having custody of movable property belonging to the trust to produce it for the auditor's inspection and give information about it. Section 33(3) separately gives the auditor access to accounts and records.
Rule 30: fee for special audit
Rule 30(1): "The fee for special audit under Sub-section (5) of Section 33 shall be fixed by the Assistant Commissioner according to the circumstances of each case: Provided that in no case shall such fee exceed two and half per cent of the gross annual income of the public trust or be less than Rs. 25/-." These limits are as printed in the published copy. Rule 30(2): before a special audit is directed under section 33(4), the Assistant Commissioner may require the manager, working trustee or the person moving for the special audit to deposit an amount he thinks sufficient to meet the cost. Rule 30(3): if the fee is required to be paid by a manager or working trustee, it is paid from the funds of the trust.
The five rules at a glance
| Rule | Subject | Rule in short |
|---|---|---|
| 26 | Accounts | Forms 10 and 11, all properties entered |
| 27 | Annual audit | Thirteen extra points in the auditor's report |
| 28 | Time and register | Within six months of balancing; Form 12 register |
| 29 | Audit powers | Assistant Commissioner can require records, persons, information, property |
| 30 | Special audit fee | Fixed by Assistant Commissioner within printed limits; deposit; paid from trust funds |
Worked example
An invented trust, Shri Churu Hanuman Seva Trust, balances its accounts and has them audited by a chartered accountant, Ms Anita Verma, who covers the thirteen points of rule 27 in her report, including whether quotations were invited for a purchase above the printed Rs. 100. The report goes to the Assistant Commissioner, who records its receipt in Form 12. The Assistant Commissioner later directs a special audit; he fixes a fee within the printed limits, asks for a deposit, and the fee is paid from trust funds if the working trustee is made liable.
Practical points
- Keep accounts in Forms 10 and 11 and list all movable and immovable properties.
- Give the auditor every book, voucher and the inventory of movables.
- Record tenders and quotations; the auditor must report on them.
- Plan the audit so it is finished within six months of balancing the accounts.
- If a special audit is directed, expect a deposit and a fee within the printed limits.
Need help with trust accounts and audit?
Missing vouchers and unreported tenders make audits harder. We can set up your accounts in the prescribed layout, support the auditor and review the report before it reaches the Assistant Commissioner. Begin through our books of accounts compliance service.
Key takeaways
- Accounts are kept in Forms 10 and 11 with all properties entered (rule 26).
- The auditor's report covers thirteen points in addition to section 34(2) (rule 27).
- Audit must be done within six months of balancing the accounts (rule 28).
- The Assistant Commissioner can require records, persons, information and property for the auditor (rule 29).
- The special audit fee is fixed within the printed limits: not above two and half per cent of gross annual income, not below Rs. 25 (rule 30).
Read next
- Sections 32 to 34 of the Rajasthan Public Trusts Act, 1959: accounts, audit and the auditor's report
- Rules 31 to 33 of the Rajasthan Public Trust Rules, 1962: budget, inspection, copies and returns
- Sections 35 and 36 of the Rajasthan Public Trusts Act, 1959: budget, inspection and copies
Disclaimer: Based on the English text of the Rajasthan Public Trust Rules, 1962 published by the Devasthan Department, Government of Rajasthan, as consulted on 3 October 2026; that copy does not state the date of its last amendment. Later amendments, State notifications and current fees should be checked with the State authorities. This article is general information, not legal advice; check the official text before acting.