Section 19 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.
Section 19 imposes two duties on every trustee: keep clear and accurate accounts of the trust property, and, at all reasonable times, when the beneficiary asks, give him full and accurate information about the amount and state of that property. If a beneficiary is being kept in the dark, a legal notice asking for accounts is often the first formal step.
A trustee is bound (a) to keep clear and accurate accounts of the trust property, and (b) at all reasonable times, at the request of the beneficiary, to furnish him with full and accurate information as to the amount and state of the trust property. The section prints no illustrations and no "subject to the instrument of trust" wording.
Scope of the Act
The Act deals with private trusts. Public, charitable and religious trusts are governed by other laws; see private trust vs public trust. Section 19 applies to the trustee of a private trust.
The text
Section 19 reads: "A trustee is bound (a) to keep clear and accurate accounts of the trust-property, and (b) at all reasonable times, at the request of the beneficiary, to furnish him with full and accurate information as to the amount and state of the trust-property."
Limb by limb
| Limb | What it requires | What the text does not say |
|---|---|---|
| (a) "clear and accurate accounts" | Books that show what came in, what went out and what is held | It does not prescribe a format, an audit or a period |
| (b) "at all reasonable times" | The trustee cannot be asked at any hour; but must not avoid asking | "Reasonable" is not defined |
| "at the request of the beneficiary" | The information duty is triggered by a request | It does not say the request must be in writing |
| "full and accurate information as to the amount and state" | Quantity and condition of the trust property | It does not extend the wording to every trust document |
Observations:
- The two duties are different. Limb (a) is a continuing duty to keep records, whether or not anyone asks. Limb (b) is a duty to respond when the beneficiary asks.
- "Full and accurate" is a high standard. Selective or vague answers do not meet it.
- "Amount and state" covers how much there is and what condition it is in, for example whether money is invested or lying idle, whether a flat is let or vacant.
- The right belongs to "the beneficiary". Where there are several, the text says "the beneficiary" and gives no further detail on how competing requests are managed.
Inspection of trust documents is dealt with elsewhere in the Act and we cover it in a separate article. Our guide on rights of a beneficiary under a trust puts the beneficiary's side together.
The Act's illustrations
None are printed under section 19 in our source, so none is restated here.
A modern example of our own
Harish Menon creates a family trust of a flat in Kochi and some mutual fund units for his niece Anjali. Trustee Pradeep Kurup collects rent and keeps it in a trust bank account. For three years he gives Anjali no account. In the fourth year, Anjali, now an adult, writes asking how much rent has been received and what the units are worth.
- Under limb (a), Pradeep should already have been keeping clear and accurate accounts of the rent, the bank balance and the units.
- Under limb (b), Anjali's request, made at a reasonable time, entitles her to full and accurate information on the amount and state of the trust property: the rent received, the bank balance, the current holding of units and whether the flat is let.
- If Pradeep answers only "everything is fine", that is not "full and accurate information".
What the instrument of trust can change
Section 19 has no "subject to the instrument of trust" wording. A deed can add to the duty (for example, by requiring an annual statement to be sent to every adult beneficiary) and doing so is sensible. Whether a deed can cut the duty down is not addressed in the section, and a deed that tries to exclude the beneficiary's access to information is likely to attract challenge.
Practical points
- Settlors: require annual accounts in the deed; it reduces friction.
- Trustees: open a separate trust bank account, record every receipt and payment with a voucher, and prepare a yearly statement even if no one asks.
- Beneficiaries: put your request in writing, state the date and keep a copy. It makes later steps easier.
- Advisers: for tax filing of the trust, see our income-tax guides, for example taxation of trust in India. Section 19 is about accounts for the beneficiary, not about tax returns.
Need help getting accounts from a trustee?
If a trustee is not keeping or sharing accounts, a clear request letter is often the way to start. Our legal notice drafting service can prepare a notice asking for accounts and information under section 19. Bring the trust deed and any earlier correspondence.
Key takeaways
- A trustee must keep clear and accurate accounts of the trust property.
- On the beneficiary's request, at reasonable times, the trustee must give full and accurate information on the amount and state of the property.
- The section prints no illustrations and does not mention the deed.
- Good records protect the trustee as much as the beneficiary.
Read next
- Section 15: care required from a trustee
- Sections 20A and 21: redeemable stock at a premium and Government Savings Bank deposit
- Sections 33-35: indemnity from gainer, opinion of Court and settlement of accounts
Disclaimer: Based on the text of the Indian Trusts Act, 1882 as consulted on 1 October 2026 from a scanned copy; the Act applies to private trusts, and public, charitable and religious trusts are governed by other laws. This article is general information, not legal advice; check the official text and take advice before acting.