Section 35, Charitable and Religious Trusts Act, 1920 [S16-ZTN]
As at 7 September 2026. In force from 7 October 1920.
35. Maintenance of records and furnishing of returns.—(1) Every auditor of a trust shall maintain such records and registers relating to the audit of accounts of a trust as may be prescribed and shall preserve them for a period of five years. (2) Every auditor of a trust shall furnish to the Board a return in Form C within thirty days from the end of every financial year, and such other information as the Board may, by order in writing, require.
Defined terms in this text (2)
Board: Section 2, Charitable and Religious Trusts Act, 1920 [S16YSQ] (In this Act, unless the context otherwise requires,—): "Board" means the Board established under section 5
Board: 279 more definitions.
trust: Section 2, Charitable and Religious Trusts Act, 1920 [S16YSQ] (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 (1)
Section 2, Charitable and Religious Trusts Act (Amendment) Act, 2020 [S29-NVR], 4 February 2020, Band A. "section 35 of the Charitable and Religious Trusts Act, 1920 (14 of 1920)".
Not held (0)
none
Duties published under this section (0)
none