INDIA CODE

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Section 5, Charitable and Religious Trusts Act, 1920 [S16-YWX]

As at 7 September 2026. In force from 7 October 1920.

In Charitable and Religious Trusts Act, 1920 [A10-8MZ]. This text from 7 October 1920. 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 and Religious Trusts Act, 1920 [S16-YWX]. Machine: S16-YWX.

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 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 (2)

Section 2, Charitable and Religious Trusts Act, 1920 [S16-YSQ], 7 October 1920, Band A. "section 5".

Section 44, Charitable and Religious Trusts Act, 1920 [S17-03S], 7 October 1920, Band A. "section 5".

Not held (0)

none

Duties published under this section (0)

none