{"id":6047,"date":"2023-07-10T10:23:59","date_gmt":"2023-07-10T10:23:59","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=6047"},"modified":"2025-02-02T17:28:07","modified_gmt":"2025-02-02T17:28:07","slug":"trust-deed","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/trust-deed\/","title":{"rendered":"Overview on Supplementary &#038; Amendment in Trust Deed"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-6048\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/07\/trust-deed.jpg\" alt=\"trust deed\" width=\"984\" height=\"562\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/07\/trust-deed.jpg 700w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/07\/trust-deed-300x171.jpg 300w\" sizes=\"(max-width: 984px) 100vw, 984px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69da6cffd190a\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69da6cffd190a\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/trust-deed\/#All_About_Trust_Deed_Amendment_Supplementary_Trust_Deeds\" title=\"All About Trust Deed Amendment &amp; Supplementary Trust Deeds\">All About Trust Deed Amendment &amp; Supplementary Trust Deeds<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/trust-deed\/#TRUST_DEED_AMENDMENT_BY_TRUSTEES\" title=\"TRUST DEED AMENDMENT BY TRUSTEES\">TRUST DEED AMENDMENT BY TRUSTEES<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/trust-deed\/#FOUNDER_OR_SETTLOR_HAS_NO_POWER_TO_REVOKE\" title=\"FOUNDER OR SETTLOR HAS NO POWER TO REVOKE\">FOUNDER OR SETTLOR HAS NO POWER TO REVOKE<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/trust-deed\/#LIMITED_POWER_OF_RECTIFICATION_BY_CIVIL_COURT\" title=\"LIMITED POWER OF RECTIFICATION BY CIVIL COURT\">LIMITED POWER OF RECTIFICATION BY CIVIL COURT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/trust-deed\/#SPECIFIC_RELIEF_ACT_SECTION_26_%E2%80%93_IS_THE_REMEDY_NOT_SECTION_34_OF_TRUST_ACT\" title=\"SPECIFIC RELIEF ACT (SECTION 26) &#8211; IS THE REMEDY &amp; NOT SECTION 34 OF TRUST ACT\">SPECIFIC RELIEF ACT (SECTION 26) &#8211; IS THE REMEDY &amp; NOT SECTION 34 OF TRUST ACT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/trust-deed\/#CIVIL_PROCEDURE_CODE_CPC-_SECTION_92\" title=\"CIVIL PROCEDURE CODE (CPC)- SECTION 92\">CIVIL PROCEDURE CODE (CPC)- SECTION 92<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/trust-deed\/#REVENUE_REQUIRED_NOT_BE_A_PARTY_TO_RECTIFICATION\" title=\"REVENUE REQUIRED NOT BE A PARTY TO RECTIFICATION\">REVENUE REQUIRED NOT BE A PARTY TO RECTIFICATION<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/trust-deed\/#WHETHER_EFFECT_OF_TRUST_DEED_RECTIFICATION_IS_NOT_RETROSPECTIVE\" title=\"WHETHER EFFECT OF TRUST DEED RECTIFICATION IS NOT RETROSPECTIVE\">WHETHER EFFECT OF TRUST DEED RECTIFICATION IS NOT RETROSPECTIVE<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/trust-deed\/#NORMS_RELATED_TO_SUPPLEMENTARY_TRUST_DEEDS\" title=\"NORMS RELATED TO SUPPLEMENTARY TRUST DEEDS\">NORMS RELATED TO SUPPLEMENTARY TRUST DEEDS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/trust-deed\/#CONCLUSION\" title=\"CONCLUSION\">CONCLUSION<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/trust-deed\/#Our_Professional_virtual_ParalegalsAttorneys_assistants\" title=\"Our Professional virtual Paralegals\/Attorneys\u00a0assistants\">Our Professional virtual Paralegals\/Attorneys\u00a0assistants<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"All_About_Trust_Deed_Amendment_Supplementary_Trust_Deeds\"><\/span><span style=\"color: #000080;\">All About Trust Deed Amendment &amp; Supplementary Trust Deeds<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong><span style=\"color: #000080;\">INTRODUCTION<\/span><\/strong><\/p>\n<ul>\n<li>It is difficult to made an amend in the trust deed since a trust by its inherent nature is irrevocable. So, amending clause should be included in the trust deed itself. But, if the trust deed contains too many revision clauses, the trust may not be regarded as irrevocable. If there is no provision for alteration in the trust deed, the amendment must be approved by a civil court.<\/li>\n<li>Even the Civil Courts are limited in their ability to alter cases. According to the doctrine of Cy pres, which states that the settlor&#8217;s original intent should take precedence, the Civil Courts enable revision.<\/li>\n<li>So, only such kind of amendments that are consistent with the settlor&#8217;s original intent should be made. It should also be underlined that no one, not even the settlor, has the authority to change the trust deed.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-6052\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/07\/Trust-Deed.-.png\" alt=\"Trust Deed.\" width=\"991\" height=\"1090\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/07\/Trust-Deed.-.png 757w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/07\/Trust-Deed.--273x300.png 273w\" sizes=\"(max-width: 991px) 100vw, 991px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"TRUST_DEED_AMENDMENT_BY_TRUSTEES\"><\/span><span style=\"color: #000080;\">TRUST DEED AMENDMENT BY TRUSTEES<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>It is Normal well-established rule of trust law that once a trust is established with specific objects, none of those original objects may be deleted. This was further supported by the Madras High Court in Sakthi Charities v. CIT [1984], which ruled that a deed of rectification that removed some of a trust deed&#8217;s original objects was illegal.<\/li>\n<li>The landmark decision on this issue was given by the Supreme Court in the matter CIT v. Palghat Shadi Mahal Trust [2002] (Supreme Court), a trust was established for the economic, social, and educational advancement of Muslims from lower socioeconomic classes.<\/li>\n<li>These objectives were made applicable to all communities, regardless of faith or creed, by a general body resolution. The SC determined that this amendment would be illegal because it reflected a change in the trust deed&#8217;s purpose that the settlor had not intended.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"FOUNDER_OR_SETTLOR_HAS_NO_POWER_TO_REVOKE\"><\/span><span style=\"color: #000080;\">FOUNDER OR SETTLOR HAS NO POWER TO REVOKE<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>The High Court of Madras in the matter of Thanthi Trust v. Income Tax Officer [1973] noted, it was held that if there has already been a complete dedication (total turnover of the property), the founder of the trust&#8217;s subsequent activities and conduct cannot damage the trust.<\/li>\n<li>If an appropriate and complete dedication has been made, the founder would no longer have the authority to revoke it, and no statement made by him or any actions taken by him or his heirs in the future that are inconsistent with the dedication would have the same impact.<\/li>\n<li>Any deviation from the trust&#8217;s declared purposes by the founder or the trustees would only constitute a breach of trust and not affect the validity of the trust&#8217;s declaration if it has been legitimately and honestly established. In this regard the Supreme Court ruling In the Matter of <em>Sri Agasthyar Trust v. CIT <\/em>[1999] (<em>Supreme Court)<\/em> is also relevant.<\/li>\n<li><em>We may notes that the trustees inherently do not possess any power to amend the trust deed, for that matter even the settlor does not have the power of any subsequent<\/em><\/li>\n<\/ul>\n<ul>\n<li><em>The power to amend shall be limited to the extent provided in the trust deed itself. So, drafting of trust deed becomes very important and suitable clauses should be kept for future need of changes and contingencies.<\/em><\/li>\n<\/ul>\n<ul>\n<li><em>Moreover, care should be taken to ensure that the amendment clauses are not too wide or discretionary in nature which may render the trust invalid and revocable.<\/em><\/li>\n<\/ul>\n<p><span style=\"color: #ff9900;\"><strong>The SC held this amendment to be invalid because it implied alteration in the object of the trust deed which was not contemplated by the settlor.<\/strong><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"LIMITED_POWER_OF_RECTIFICATION_BY_CIVIL_COURT\"><\/span><span style=\"color: #000080;\">LIMITED POWER OF RECTIFICATION BY CIVIL COURT<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>In the Matter of Supreme Court case CIT v. Kamla Town Trust(1996),The power to change a trust deed has been granted to a civil court, and the income tax officer has to be notified of such an amendment.<\/li>\n<li>The Honourable Supreme Court ruled that a Trust Deed cannot be changed unless it expressly permits so. Approaching the registrar or a Court of law shall only be relevant if a change is legally permissible.<\/li>\n<li>Hon\u2019ble SC held this amendment to be invalid because it implied alteration in the object of the trust deed which was not contemplated by the settlor.<\/li>\n<li>The Hon\u2019ble Civil Courts have power to direct changes in the trust deed in the spirit of the Doctrine of Cy pres which implies that the original intent of the settlor should not fail. But once a civil court has allowed amendment, it is not open on the part of the Income Tax Officer or any other person to challenge such rectification.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"SPECIFIC_RELIEF_ACT_SECTION_26_%E2%80%93_IS_THE_REMEDY_NOT_SECTION_34_OF_TRUST_ACT\"><\/span><span style=\"color: #000080;\">SPECIFIC RELIEF ACT (SECTION 26) &#8211; IS THE REMEDY &amp; NOT SECTION 34 OF TRUST ACT<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Hon&#8217;ble Supreme Court noted in the aforementioned Kamla Town case (above) that Section 34 of the Indian Trust Act, 1882 was not applicable as far as the alteration of the Trust deed was concerned. You should be aware that Section 34 of the Indian Trust Act of 1882 gives you the option to ask The Honourable Court for guidance on managing Trust property.<\/li>\n<li>The apex The Hon\u2019ble court, was of the opinion that section 34 could not be used to change the deed and objects because it was only intended to be used for managing trust property. Additionally, it was noted that section 26 of the Specific Relief Act of 1963 was the appropriate legal provision under which a request for a trust deed alteration could be submitted.<\/li>\n<\/ul>\n<p><span style=\"color: #ff9900;\"><strong>The Tax Dept. or any other authority cannot decline to accept an amended deed only on the ground that they were not made party to such amendment.<\/strong><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"CIVIL_PROCEDURE_CODE_CPC-_SECTION_92\"><\/span><span style=\"color: #000080;\">CIVIL PROCEDURE CODE (CPC)- SECTION 92<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>In Kamla Town Trust v. CIT [1982](All.), the question debated was whether the Civil Court had the power to rectify the trust deed U\/s 92. It was observed that Section 92 nowhere enables the Civil Court to alter or rectify the terms of a trust. It only enables the Civil Court in suitable cases to remove any trustee, appoint a new trustee, vesting any property in a trustee, directing any ex-trustee to deliver possession of the trust property to the person entitled to the possession of such property, directing accounts and enquiries, declaring that portion of the trust property or interest therein shall be allotted to any particular objects of the trust or to settle a scheme.<\/li>\n<li>So, The Hon\u2019ble court has got power to allocate the trust properties to any particular field of the trust. In this case the Civil Court had deleted from the trust deed certain objects so as to enable the trustees to claim the benefit of exemption under the Income Tax Act, 1961. It was held that section 92 of Civil Procedure Code was not the appropriate section \/ statute for amendment of Trust Deed.<\/li>\n<li>U\/s 92 of Civil Procedure Code, The Hon\u2019ble court can give a direction which is necessary for the administration of any But, it can only exercise the powers expressly set out thereunder, and by exercising the power U\/s 92, it cannot alter the objects of the trust deed.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"REVENUE_REQUIRED_NOT_BE_A_PARTY_TO_RECTIFICATION\"><\/span><span style=\"color: #000080;\">REVENUE REQUIRED NOT BE A PARTY TO RECTIFICATION<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>The Tax Dept or any other authority cannot decline to accept an amended deed only on the ground that they were not made party to such In the Matter of <em>CIT v. Kamla Town Trust <\/em>[1996] (The Hon\u2019ble <em>Supreme Court<\/em>) one of the contentions of the revenue was that the rectification decree of the trust deed was <em>in personam <\/em>and not <em>in rem <\/em>to which the revenue was not a party and, So, it was not binding on the income-tax authorities. It was held that in such proceedings, the order granting rectification of such instrument of trust would certainly remain relevant. Consequently,<\/li>\n<li>Even Via the revenue or the Income Tax Officer was not a party to such rectification proceedings, it cannot be said that such rectification orders passed by Civil Courts permitting rectifications of trust deeds under the applicable provisions of the Specific Relief Act could not be relied upon by the assessee-trust in assessment proceedings before the Income ITO.<\/li>\n<li>In order to determine whether the assessee-trust had qualified for exemption from paying income tax under the relevant laws, the income tax officer must take into account the true scope and ambit of the trust deed as it was provided to him in rectified form.<\/li>\n<li>In this reference it is pertinent to note that a judgment in rem is a judgement pronounced on the status of some particular subject or property or thing (as opposed to one pronounced on persons). In the Matter of Trust Deed amendment, Via the rectification orders of the Civil Court is not judgments in rem, still it is binding in assessment proceedings before the Income Tax Officer and will have to be given effect to for whatever they are worth<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"WHETHER_EFFECT_OF_TRUST_DEED_RECTIFICATION_IS_NOT_RETROSPECTIVE\"><\/span><span style=\"color: #000080;\">WHETHER EFFECT OF TRUST DEED RECTIFICATION IS NOT RETROSPECTIVE<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>The accomplish bench of The Hon&#8217;ble Delhi High Court observed in Matter of Bhriguraj Charity Trust v. CIT [1997] (FB) that any rectification would only have prospective operation and would not affect the assessment years in question, which were prior to the date of the Civil Court&#8217;s decision.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"NORMS_RELATED_TO_SUPPLEMENTARY_TRUST_DEEDS\"><\/span><span style=\"color: #000080;\">NORMS RELATED TO SUPPLEMENTARY TRUST DEEDS<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>In the Matter of Laxmi Narain Lath Trust v. CIT [2000] (Raj. ), Cour was decided that a supplementary trust deed that had been approved by the appropriate civil court was legitimate and enforceable against the department.<\/li>\n<li>The Hon&#8217;ble court cited Laxminarain Lath Trust v. CIT [1988], where it had determined that the supplementary deed bound the trustees who were parties to the said deed as well as future trustees of the assessee-trust and that the trustees of the assessee were no longer permitted to use the trust funds as a result of the supplementary deed so we can say that in view of the supplementary deed it was no longer permissible for the trustees of the assessee to use the trust funds.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"CONCLUSION\"><\/span><span style=\"color: #000080;\">CONCLUSION<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>It is essential to provide the amending clause should be included in the trust deed itself.<\/li>\n<li>If the Trust Deed doesn&#8217;t contain an amendment clause, any amendments require the approval of a Civil Court.<\/li>\n<li>The Income Tax Officer and other parties are not permitted to contest an alteration once the Civil Court has granted authorization for it.<\/li>\n<li>Initial aim of the Settlor should be followed by any Trust Deed amendments made, and they should not be negated or departed from.<\/li>\n<li>In order to create a trust that is legally binding, all of the trust&#8217;s assets must be transferred, and once that is done, neither the founder nor the settlor may revoke or invalidate the trust&#8217;s objectives.<\/li>\n<li>Specific Relief Act is the appropriate provision under which an application for Trust Deed amendment can be made. (Section 26 of the Specific Relief Act, 1963)<\/li>\n<li>It should be keep in mind that the Indian Trust Act, 1882 only provides the right to apply to court for direction in the management\/administration of the Trust.( Section 34 of the Indian Trust Act, 1882).<\/li>\n<li>In a similar vein, a Civil Court cannot, by exercising its authority under Section 92 of the Civil Procedure Code, modify the purposes of the Trust Deed; instead, it can only give direction for administration of any Trust.<\/li>\n<li>The Tax Department or any other authority cannot turn down a Trust Deed alteration just because they were not made parties to it.<\/li>\n<li>Even Via the Tax Department was not a party to the change&#8217;s implementation, the Assessee Trust may rely on the Trust Deed alteration for income tax purposes in order to claim exemptions.<\/li>\n<li>The Trust Deed change issued in accordance with a Civil Court order is effective as of the date of the Civil Court&#8217;s decree and is not applicable to assessment years that occurred earlier than that date.<\/li>\n<li>Civil Court also permits Supplementary Trust Deeds. The Trustees are likewise bound by the Supplementary Trust Deed in the same way that the Original Trust Deed.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8586\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/07\/Small-Drafting-Errors-Big-Legal-Implications.jpg\" alt=\"Small Drafting Errors, Big Le\u011fal Implications!\" width=\"1010\" height=\"1036\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/07\/Small-Drafting-Errors-Big-Legal-Implications.jpg 1010w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/07\/Small-Drafting-Errors-Big-Legal-Implications-292x300.jpg 292w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/07\/Small-Drafting-Errors-Big-Legal-Implications-998x1024.jpg 998w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/07\/Small-Drafting-Errors-Big-Legal-Implications-768x788.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/07\/Small-Drafting-Errors-Big-Legal-Implications-800x821.jpg 800w\" sizes=\"(max-width: 1010px) 100vw, 1010px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Our_Professional_virtual_ParalegalsAttorneys_assistants\"><\/span><span style=\"color: #000080;\"><strong>Our Professional virtual Paralegals\/Attorneys\u00a0assistants<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"x_MsoNoSpacing\">We are offering a unique set of professional\u00a0virtual Paralegals\/Attorneys assistants for different profiles that meet your needs to the company. we are <span style=\"color: #000080;\">expertise in:<\/span><\/p>\n<ul>\n<li class=\"x_MsoNoSpacing\">Drafting and managing your complex contracts<\/li>\n<li class=\"x_MsoNoSpacing\">Ease your document review process<\/li>\n<li class=\"x_MsoNoSpacing\">Draft your legal documents<\/li>\n<li class=\"x_MsoNoSpacing\">Paralegal services<\/li>\n<li class=\"x_MsoNoSpacing\">Immigration management<\/li>\n<li class=\"x_MsoNoSpacing\">Litigation support services<\/li>\n<li class=\"x_MsoNoSpacing\">Estate planning<\/li>\n<li class=\"x_MsoNoSpacing\">Worker&#8217;s compensation<\/li>\n<li class=\"x_MsoNoSpacing\">Legal research<\/li>\n<li class=\"x_MsoNoSpacing\">Deposition summarization and more<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>All About Trust Deed Amendment &amp; Supplementary Trust Deeds INTRODUCTION It is difficult to made an amend in the trust deed since a trust by its inherent nature is irrevocable. So, amending clause should be included in the trust deed itself. But, if the trust deed contains too many revision clauses, the trust may not &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[91],"tags":[529,531],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6047"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=6047"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6047\/revisions"}],"predecessor-version":[{"id":6050,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6047\/revisions\/6050"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=6047"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=6047"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=6047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}