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Section 47 of the Indian Trusts Act, 1882: Trustee Cannot Delegate His Office or Duties

A trustee cannot delegate his office or any of his duties either to a co-trustee or to a stranger. The rule gives way only if (a) the instrument of trust so provides, (b) the...

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Trust Registration
Published
October 1, 2026
Last updated
Oct 3, 2026
Reading time
8 min
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Last updated: October 2026Verified against: Government sources

Section 47 says that a trustee cannot hand over his office, or any of his duties, to a co-trustee or to an outsider. The Act then names four situations in which delegation is allowed, and an Explanation that treats a purely ministerial agent as no delegation at all. The Act deals with private trusts; public, charitable and religious trusts are governed by other laws (see private vs public trust). If you are drafting a deed and want delegation dealt with clearly, our agreement drafting team can help.

The text of section 47

The section reads: "A trustee cannot delegate his office or any of his duties either to a co-trustee or to a stranger, unless (a) the instrument of trust so provides, or (b) the delegation is in the regular course of business, or (c) the delegation is necessary, or (d) the beneficiary, being competent to contract, consents to the delegation."

The Explanation adds: "The appointment of an attorney or proxy to do an act merely ministerial and involving no independent discretion is not a delegation within the meaning of this section."

The reason is simple. A settlor chooses a trustee for his judgment and trustworthiness. If the trustee could pass the work on to anyone, that choice would mean nothing. The duty to act on the trustee's own judgment sits alongside the duty in section 11 to execute the trust, and the standard of care in section 15.

Limb by limb

LimbWhat it means
"cannot delegate his office"He cannot pass on the whole position of trustee
"or any of his duties"He also cannot pass on a part of his work
"either to a co-trustee or to a stranger"The bar covers both a fellow trustee and an outsider
(a) instrument of trust so providesThe deed can authorise delegation
(b) regular course of businessOrdinary business practice may call for it
(c) the delegation is necessaryReal need, not mere convenience
(d) beneficiary competent to contract consentsConsent must come from a beneficiary who can contract

Two points follow from the wording. First, the bar applies even to delegating to a co-trustee; being a trustee does not by itself entitle a co-trustee to act in another trustee's place. Second, the four exceptions are listed separately and joined by "or", so any one of them is enough on its own. The section does not say how much delegation is "necessary" or what "regular course of business" covers in a given trade; the text is silent, and the facts of each trust decide.

The Explanation: ministerial acts

The Explanation draws a useful line. A "ministerial" act is one that carries out a decision already taken and needs no judgment. Appointing an attorney or proxy to do such an act is not delegation. A trustee who decides to sell a house may have a clerk sign a registered-post receipt or a bank messenger deposit a cheque. The decision remains the trustee's. What cannot be passed on is the discretion itself, for example deciding whether, when and at what price to sell, or which beneficiary should receive a discretionary payment.

The Act's own illustrations

The Act gives three illustrations under section 47. In plain words:

  1. Illustration (a). A leaves property to B and C on trusts to be executed by them or the survivor of them or the assigns of such survivor. B dies. C may bequeath the trust-property to D and E on the trusts of A's will. This works because A's own words allowed the trust to pass to the survivor's assigns, so the delegation rests on the instrument of trust (exception (a)).
  2. Illustration (b). A is a trustee of property with power to sell it. A may employ an auctioneer to effect the sale. Selling by auction is ordinary business practice, and the trustee stays in charge of the sale.
  3. Illustration (c). A leaves fifty houses, let at monthly rents, to B in trust to collect the rents and pay them to C. B may employ a proper person to collect the rents. Collecting rents is routine work for which a trustee of fifty houses would reasonably need help.

A modern example of our own

Meera Nair is the sole trustee of a family trust that owns a block of twelve rented flats in Pune. She cannot sign over her whole office to her brother Rohit, who is not named in the deed, simply because she is moving abroad. That would be delegating her office to a stranger. She can, however, hire a property manager to collect the monthly rent and a chartered accountant to prepare the accounts; these are routine tasks, much like illustration (c). If the deed itself says the trustee may appoint agents for management work, exception (a) applies as well. If she wants someone else to decide whether to sell a flat, the section requires one of the four exceptions to apply, so she should read the deed and take advice.

What the instrument of trust can change

Exception (a) says delegation is allowed if "the instrument of trust so provides". So a settlor who knows that a trustee will need help, for example with managing property or investments, can write the permitted delegation into the deed, and say who may be appointed and for what tasks. The section does not give a form of words, and the text does not limit how wide the provision may be.

Consequences of getting it wrong

Section 47 itself states no penalty. A trustee who delegates outside the four exceptions is open to the general consequences for breach of trust, which are dealt with elsewhere in the Act; see liabilities of trustees. This article does not go further than the text.

Practical points

  • Settlors: if you expect the trustee to use agents, say so in the deed.
  • Trustees: keep decisions with you; delegate only the routine, ministerial work, and keep a record of who was appointed and why.
  • Beneficiaries: if your consent is sought, remember that exception (d) needs a beneficiary who is competent to contract. A minor cannot give it.
  • Keep letters of appointment of agents in the trust file.

Need help with trustee powers and the trust deed?

If you are setting up a private trust, or you are a trustee unsure whether you may appoint an agent, the deed should say what may be delegated. Our agreement drafting team can draft or review those clauses. Bring the existing deed and a description of the work involved.

Key takeaways

  • A trustee cannot delegate his office or any of his duties to a co-trustee or to a stranger (s.47).
  • Four exceptions: the instrument of trust, regular course of business, necessity, and consent of a beneficiary competent to contract.
  • Appointing an attorney or proxy for a merely ministerial act, involving no independent discretion, is not delegation.
  • The Act's illustrations: survivor passing the trust on, auctioneer for a sale, a proper person to collect rents.
  • The Act deals with private trusts only.

Read next

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.

Quick recapKey facts & short answers

Key Facts About Section 47

  • 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.

Can a trustee delegate his duties to a co-trustee?

Not as a rule. Section 47 bars delegation "either to a co-trustee or to a stranger", unless one of the four exceptions applies.

What are the four exceptions in section 47?

(a) the instrument of trust so provides; (b) the delegation is in the regular course of business; (c) the delegation is necessary; (d) the beneficiary, being competent to contract, consents.

If a rule seems to have changed, check the date of what you are reading before you act on it.

— TaxClue Compliance Desk

Section 47: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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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.

Not as a rule. Section 47 bars delegation "either to a co-trustee or to a stranger", unless one of the four exceptions applies.

(a) the instrument of trust so provides; (b) the delegation is in the regular course of business; (c) the delegation is necessary; (d) the beneficiary, being competent to contract, consents.

Yes. The Act's own illustrations (b) and (c) say a trustee with power to sell may employ an auctioneer, and a trustee to collect rents may employ a proper person to collect them.

The Explanation describes it as an act involving no independent discretion. Appointing an attorney or proxy to do such an act is not a delegation.

Exception (d) requires a beneficiary who is "competent to contract". Whether a particular person is competent depends on the law of contract; take advice on the facts.

No. The section states no penalty. The general rules on breach of trust apply and are dealt with in other sections.