Sections 8 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.
Sections 8 and 9 of the Charitable Endowments Act, 1890 explain what the Treasurer of Charitable Endowments does, and does not do, once property has vested in him. He does not run the charity. He keeps a separate account of securities, applies the property or income as the vesting order or scheme directs, leaves other property with those who administer the trust, and has a list of vested properties published every year.
This article explains sections 8 and 9 of the Charitable Endowments Act, 1890 as amended up to the Jammu and Kashmir Reorganisation Act, 2019 (34 of 2019), per the consolidated text consulted on 3 October 2026. Later amendments, State notifications under section 1 and the State law on public trusts should be checked before relying on it.
Where a State law governs public trusts (for example the Maharashtra Public Trusts Act, 1950, the Rajasthan Public Trusts Act, 1959 or the Madhya Pradesh Public Trusts Act, 1951), that State law must be checked first.
The Treasurer "shall not, as such Treasurer, act in the administration of any trust" whose property is vested in him (section 8(1)). He keeps a separate account of each property that consists of securities for money and applies the property or income as the vesting order or scheme provides (section 8(2)). For other property he permits the persons administering the trust to have possession, management and control (section 8(3)). He must publish annually in the Official Gazette a list of vested properties and an abstract of accounts, at the time the appropriate Government directs (section 9).
Section 8: the bare trusteeship
Sub-section (1). "Subject to the provisions of this Act, a treasurer of Charitable Endowments shall not, as such Treasurer, act in the administration of any trust whereof any of the property is for the time being vested in him under this Act." This is the central rule: vesting does not turn the Treasurer into the manager of the charity. It matches section 4(4), which says a vesting order does not require him to administer or make him a trustee in the sense of administration. If you need a vesting order read against these duties, ask for a legal consultation.
Sub-section (2). "Such Treasurer shall keep a separate account of each property for the time being so vested insofar as the property consists of securities for money, and shall apply the property or the income thereof in accordance with the provision made in that behalf in the vesting order under section 4 or in the scheme, if any, under section 5, or in both those documents."
Sub-section (3). "In the case of any property so vested other than securities for money, such Treasurer shall, subject to any special order which he may receive from the authority by whose order the property became vested in him, permit the persons acting in the administration of the trust to have the possession, management and control of the property, and the application of the income thereof, as if the property had been vested in them."
| Kind of vested property | What the Treasurer does |
|---|---|
| Securities for money | Keeps a separate account for each property; applies the property or income as the vesting order or scheme says |
| Other property (for example land or buildings) | Permits the persons acting in the administration to have possession, management, control and application of income, as if vested in them, subject to any special order from the authority that vested it |
The text says "securities for money" without defining it, and this article does not define it. The difference between the two rows is practical: securities sit in the Treasurer's accounts, while other property stays in the hands of the persons who administer the trust. A scheme under section 5 will name those persons.
Section 9: annual publication
"A Treasurer of Charitable Endowments shall cause to be published annually in the Official Gazette, at such time as the may direct, a list of all properties for the time being vested in him under this Act and an abstract of all accounts kept by him under sub-section (2) of the last foregoing section."
Two documents are published every year: a list of all properties then vested in the Treasurer, and an abstract of the accounts he keeps for securities under section 8(2). The time is set by the appropriate Government. The effect is public disclosure: anyone can see what the Treasurer holds and how the securities account stands. The Gazette notices themselves are not held, so this article describes no list.
How the two sections fit with the rest of the Act
Section 8 gives the Treasurer a passive role. Section 10, covered in sections 10 to 12, limits what he may do with property he holds: he is always a sole trustee, takes property only under the Act, and transfers it only under a decree or a direction of the authority that vested it. Section 14 limits suits against him. Sections 8 and 9 together give the picture of a Government officer who holds title, accounts for securities and is open to public scrutiny, while the charity is run by others.
The two sections at a glance
| Section | Subject | Rule in short |
|---|---|---|
| 8(1) | No administration | The Treasurer does not act in the administration of the trust |
| 8(2) | Securities | Separate account for each; property or income applied as the order or scheme provides |
| 8(3) | Other property | Persons administering the trust keep possession, management and control |
| 9 | Annual publication | List of properties and abstract of accounts in the Official Gazette |
Worked example
An invented trust, the Shri Pragati Chhatravritti Nidhi, has had a bank deposit certificate and a small building vested in the Treasurer by a section 4 order. The Treasurer keeps a separate account for the certificate and applies the income as the vesting order and the scheme direct. The trustees, Mr Hari Prasad and Ms Neelam Sinha, continue to manage the building and apply its rent as if it were vested in them. Each year the Treasurer has the list of vested properties and an abstract of the account published in the Official Gazette at the time the appropriate Government directs.
Practical points
- Do not look to the Treasurer for the day-to-day running of the charity.
- Keep the vesting order and the scheme together; the Treasurer applies income according to them.
- Check whether any special order has been made about non-securities property.
- Expect the list of vested properties and the abstract of accounts to be in the Official Gazette every year.
- Where a State law governs public trusts, check what it says about the Treasurer.
Need help understanding the Treasurer's role?
If your trust's property is vested, or about to be, it helps to know who does what. We can read the vesting order and scheme and set out the duties on both sides. Write to us through legal consultation to begin.
Key takeaways
- The Treasurer does not act in the administration of a trust whose property is vested in him (section 8(1)).
- He keeps a separate account of each property that consists of securities for money and applies it as the vesting order or scheme provides (section 8(2)).
- For other property, the persons administering the trust have possession, management and control (section 8(3)).
- A list of vested properties and an abstract of accounts are published annually in the Official Gazette (section 9).
- State laws on public trusts must be checked first.
Read next
- Section 4 of the Charitable Endowments Act, 1890: vesting property in the Treasurer
- Sections 10 to 12 of the Charitable Endowments Act, 1890: limits on the Treasurer, continuance and transfer
- Section 5 of the Charitable Endowments Act, 1890: schemes for administration of vested property
Disclaimer: Based on the Charitable Endowments Act, 1890 and the Charitable and Religious Trusts Act, 1920 as amended up to the Jammu and Kashmir Reorganisation Act, 2019, as consulted on 3 October 2026. State laws on public trusts and religious endowments, State notifications under the 1920 Act and later amendments should be checked. This article is general information, not legal advice; check the official text before acting.