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Section 5, Charitable Endowments Act, 1890 [S14-SAR]

As at 7 September 2026. In force from 4 August 1891 by Notification S.O. 1055(E), dated 22nd July, 1891 [N11-BRF].

In Charitable Endowments Act, 1890 [A10-5VG]. This text from 4 August 1891. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 5, Charitable Endowments Act, 1890 [S14-SAR]. Machine: S14-SAR.

5. Prohibition of the audit of accounts of a trust without licence.—No person shall undertake the audit of accounts of a trust except under and in accordance with the conditions of a licence granted under section 6: Provided that nothing in this section shall apply to the audit of accounts of a trust undertaken by or on behalf of the Central Government or a State Government.

Defined terms in this text (1)

trust: Section 2, Charitable Endowments Act, 1890 [S14S72] (In this Act, unless the context otherwise requires,—): "trust" means an obligation annexed to the ownership of property, and arising out of a confidence reposed in and accepted by the owner, or declared and accepted by him, for the benefit of another, or of another and the owner

trust: 18 more definitions.

Made under this section, or naming it (0)

none

Cited by (2)

Section 2, Charitable Endowments Act, 1890 [S14-S72], 7 August 1890, Band A. "section 5".

Section 37, Charitable Endowments Act, 1890 [S14-TAM], 7 August 1890, Band A. "section 5".

Not held (0)

none

Duties published under this section (0)

none