Trust registration is done for various reasons and is a successful method for succession and property planning. Private trusts are controlled under the Indian Trust Act of 1882, which covers all of India except for the Andaman and Nicobar Islands and the state of Jammu & Kashmir. Additionally, this law does not cover the Hindu Undivided Family, Waqf, charitable donations, etc. In 2015, the Indian government changed the Income Tax Act and placed more emphasis on philanthropic endeavors.