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Section 57 of the Maharashtra Public Trusts Act, 1950: the Public Trusts Administration Fund and the sums credited to it

"There shall be established a fund to be called the Public Trusts Administration Fund. The Fund shall vest in the Charity Commissioner." Six kinds of sum are credited to it: fees...

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Trust Registration
Published
October 3, 2026
Last updated
Oct 7, 2026
Reading time
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Last updated: October 2026Verified against: Government sources

This article explains the Maharashtra Public Trusts Act, 1950 as it applies in the State of Maharashtra, formerly the Bombay Public Trusts Act, 1950. Section 57 sets up the Public Trusts Administration Fund, which vests in the Charity Commissioner, and lists the six kinds of sum that are credited to it.

This article explains section 57 as amended up to Maharashtra Act No. XXXVI of 2018 (in force 21 May 2018), per the official text of the Law and Judiciary Department modified up to 19 December 2018. Maharashtra amended the Act again in 2019, 2020, 2024 and 2025; the amending texts consulted do not change this section, but the current text should be checked on the Charity Commissioner's website before relying on it. A 2020 Ordinance concerning this Chapter was reported in 2020; its text is not held and whether it became law is not established, so nothing is said here about it.

What changed and when

Sub-section (1) was substituted by Bom. 6 of 1960, s. 30, and clause (a) of sub-section (2) was substituted by the Act printed in the footnote as "Mah. 29 of 1971, s. 41". In clause (f), the words "this Act or the Inter-State Corporation Act, 1957" were substituted for "the Act" by the Bombay Public Trusts (Corporation) Order, 1959, and the words "or the Bombay Statutory Corporations (Regional Reorganisation) Act, 1960" were inserted by the Bombay Charity Commissioner (Regional Reorganisation) Order, 1960. The section sits in Chapter VIII, headed "Public Trusts Administration Fund".

Sub-section (1): the Fund

"There shall be established a fund to be called the Public Trusts Administration Fund. The Fund shall vest in the Charity Commissioner."

Two points. The Fund is created by the section itself. And it vests in the Charity Commissioner, not in the State Government. How the Fund is applied is the subject of Sections 59 to 61, which also say that the Fund pays the charges for expenses incidental to the regulation of public trusts. The cost of the officers of the charity organisation paid from it is dealt with in Sections 6, 6A and 6B.

Sub-section (2): what is credited to the Fund

"The following sums shall be credited to the said Fund, namely:—"

ClauseSum, as printed
(a)"fees leviable under section 18"
(b)"contributions made under section 58"
(c)"the amount from the funds or the portion thereof credited under section 61"
(d)"any sum received from a private person"
(e)"any sum allotted by the State Government or any local authority"
(f)"any other sum which may be directed to be credited by or under the provisions of this Act or the Inter-State Corporation Act, 1957 or the Bombay Statutory Corporations (Regional Reorganisation) Act, 1960"

Notes on the list.

  1. Clause (a) refers to fees leviable under section 18. Section 18 is a separate section on registration of public trusts, named here and not described. The amount of any such fee is not printed in section 57 and is not stated here.
  2. Clause (b) is the annual contribution by public trusts. It is the main recurring source; the ceiling printed in the Act and the exemptions are in Section 58.
  3. Clause (c) picks up funds of older trust laws when the Act is applied to a trust registered under an earlier Act; this is section 61, in Sections 59 to 61.
  4. Clauses (d) and (e) cover gifts from private persons and allotments from the State Government or a local authority. The text sets no minimum or maximum.
  5. Clause (f) is a catch-all for sums directed to be credited by or under the Act, the Inter-State Corporation Act, 1957 or the Bombay Statutory Corporations (Regional Reorganisation) Act, 1960. Those two Acts are named as printed; the reader should check the law now in force before relying on them.

A trust that is asked to contribute, or an adviser who wants to know where the contribution goes, can work out the answer from this section: it goes into this Fund, which vests in the Charity Commissioner. Trusts planning their yearly outgo can obtain compliance advisory support on the contribution and the related filings.

Illustration. A charitable hospital trust in Aurangabad pays its annual contribution under section 58. The sum is credited to the Public Trusts Administration Fund under clause (b). The same year a donor writes to the Charity Commissioner offering a sum to be used for strengthening the charity organisation's work; if the sum is accepted, it falls under clause (d) as a sum received from a private person.

Need help with the Fund and a trust's contribution?

A trust that wants to know how the Fund affects its yearly cost, and how the contribution is accounted for in its books, can ask us. Our team advises through compliance advisory services.

Key takeaways

  • The Public Trusts Administration Fund is established by section 57 and vests in the Charity Commissioner.
  • Six kinds of sum are credited: fees under section 18, contributions under section 58, funds credited under section 61, private sums, allotments by the State Government or a local authority, and other sums directed by or under the Act or the two named Acts.
  • Section 57 prints no fee, contribution rate or amount.
  • The application of the Fund is in section 60.

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Disclaimer: Based on the Maharashtra Public Trusts Act, 1950 as modified up to 19 December 2018 in the official text of the Law and Judiciary Department, Government of Maharashtra, as consulted on 3 October 2026. Maharashtra amended the Act again in 2019, 2020, 2024 and 2025; the current text, the Maharashtra Public Trusts Rules and the Charity Commissioner's circulars should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Section 57

  • 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.

In whom does the Fund vest?

The Charity Commissioner.

Which section requires public trusts to contribute?

Section 58; the contribution is credited to the Fund under section 57(2)(b).

Paperwork done properly once does not have to be done again under pressure.

— TaxClue Compliance Desk

Section 57: 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.

The Charity Commissioner.

Section 58; the contribution is credited to the Fund under section 57(2)(b).

Clause (d) lists any sum received from a private person.

No. It refers to fees leviable under section 18 without printing an amount.

The Inter-State Corporation Act, 1957 and the Bombay Statutory Corporations (Regional Reorganisation) Act, 1960, as printed. Check the law now in force.

An Ordinance concerning this Chapter was reported; its text is not held, so nothing is said about it.