Sections 33-35 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.
Three more rights of a trustee. Section 33: a person who gained from a breach of trust must indemnify the trustee, up to what he actually received. Section 34: a trustee may petition the Court, without filing a suit, for opinion, advice or direction on present questions about management, and is protected if he acts on it in good faith. Section 35: when his duties are complete, he is entitled to have his accounts examined and settled and, where nothing is due, to a written acknowledgment. If you are unsure whether to approach the Court on a trust question, a legal consultation can help you decide.
Section 33: a person other than a trustee who gained an advantage from a breach of trust must indemnify the trustee to the extent of the amount actually received; if he is a beneficiary, the trustee has a charge on his interest; but not where the trustee was guilty of fraud. Section 34: a trustee may apply by petition to a principal Civil Court of original jurisdiction for opinion, advice or direction and, if he states the facts in good faith and acts on it, he is deemed to have discharged his duty in that matter. Section 35: on completion of his duties he is entitled to have his accounts examined and settled and to a written acknowledgment where nothing is due.
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. These sections are about trustees of private trusts.
Section 33: indemnity from the gainer
Section 33 reads: "A person other than a trustee who has gained an advantage from a breach of trust must indemnify the trustee to the extent of the amount actually received by such person under the breach; and where he is a beneficiary the trustee has a charge on his interest for such amount. Nothing in this section shall be deemed to entitle a trustee to be indemnified who has, in committing the breach of trust, been guilty of fraud."
| Element | Meaning |
|---|---|
| "a person other than a trustee who has gained an advantage" | A third party or a beneficiary who benefited |
| "to the extent of the amount actually received" | The indemnity is capped at what that person actually received |
| "where he is a beneficiary the trustee has a charge on his interest" | The trustee can look to that beneficiary's interest in the trust |
| Fraud exception | A trustee guilty of fraud in committing the breach has no indemnity |
Section 34: petition for the Court's opinion
Section 34 says any trustee may, "without instituting a suit, apply by petition to a principal Civil Court of original jurisdiction for its opinion, advice or direction on any present questions respecting the management or administration of the trust-property other than questions of detail, difficulty or importance, not proper in the opinion of the Court for summary disposal."
Three further paragraphs follow:
- A copy of the petition shall be served upon, and the hearing may be attended by, such of the persons interested in the application as the Court thinks fit.
- A trustee who states in good faith the facts in the petition and acts upon the opinion, advice or direction given "shall be deemed, so far as regards his own responsibility, to have discharged his duty as such trustee in the subject-matter of the application."
- Costs are in the discretion of the Court.
The wording on "questions of detail, difficulty or importance, not proper ... for summary disposal" is compressed in the scanned text. The sense we can read is that the petition route is meant for present questions that can be handled summarily, and not for questions the Court regards as unsuitable for that route; check the official text for the exact punctuation before relying on it.
Section 35: settlement of accounts
Section 35 reads: "When the duties of a trustee, as such, are completed, he is entitled to have the accounts of his administration of the trust-property examined and settled; and, where nothing is due to the beneficiary under the trust, to an acknowledgment in writing to that effect." The text does not say who examines the accounts or by what procedure; it states the trustee's entitlement.
The Act's illustrations
No illustrations are printed under sections 33, 34 or 35 in our source. The publisher's case-law paragraphs under section 34 are not part of the Act and are not used.
A modern example of our own
A family trust set up by Geeta Pandey holds shares and a flat for her grandsons. The trustee, Hemant, sells shares in a way that later turns out to be a breach. A grandson, Nikhil (adult), received Rs 1 lakh from the proceeds.
- Section 33: Nikhil, a beneficiary who gained an advantage, must indemnify Hemant up to the Rs 1 lakh actually received, and Hemant has a charge on Nikhil's interest for that amount. If Hemant had committed fraud in making the sale, section 33 would give him no indemnity.
- Section 34: Hemant is unsure whether the deed lets him let the flat on a long lease. Rather than start a suit, he petitions the principal Civil Court of original jurisdiction for its opinion, serves a copy on the persons the Court directs, states the facts in good faith and acts on the Court's direction. He is deemed to have discharged his duty in that matter.
- Section 35: when the trust ends, Hemant asks that his accounts be examined and settled and, where nothing is due, requests a written acknowledgment.
What the instrument of trust can change
Sections 33 to 35 do not carry "subject to the instrument of trust" wording. A deed may provide an internal process (for example, annual approval of accounts by the beneficiaries) and may require trustees to seek the Court's opinion on defined questions. The text does not say that a deed can remove the trustee's right under section 34 or 35.
Practical points
- Trustees: state facts fully and honestly in any petition; the protection depends on good faith. Ask for a settled account and written acknowledgment at the end.
- Beneficiaries: if you received more than you were due, expect a claim; keep records of what you received and when.
- Settlors: consider an annual accounts-approval clause in the deed to reduce late disputes.
- Advisers: link this with the duty to keep accounts in section 19, covered in our article on section 19.
Need help deciding whether to approach the Court?
If you are a trustee with a management question, or you are closing a trust and want accounts settled, our legal consultation service can look at the deed and suggest the route. Bring the deed and the accounts.
Key takeaways
- A person (other than a trustee) who gained from a breach must indemnify the trustee to the extent of the amount actually received (s.33).
- A beneficiary who gained is subject to a charge on his interest; a trustee guilty of fraud gets no indemnity.
- A trustee may petition the principal Civil Court of original jurisdiction for opinion, advice or direction, without a suit (s.34).
- Acting on it after stating the facts in good faith is deemed to discharge his duty in that matter.
- On completion, a trustee may have his accounts examined and settled and, if nothing is due, a written acknowledgment (s.35).
Read next
- Sections 31-32: trustee's right to title deeds and reimbursement of expenses
- Section 36: general authority of a trustee
- Rights of trustees: reimbursement and indemnity
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.