• Know briefly about foreign concept of Waqf. What are key changes made in 2025 Act? It questions inheritance issues w.r.t Achyuta Deva Raya. India needs to decide whether it wishes to be governed by Constitution or Shariat! Does Donation to Waqf Board get Income-Tax Break?

Amendment to the Waqf Act 1995 has dominated Parliament and Media for nearly a week. The Act was signed by the President, appeared in the Official Gazette. A couple of petitions were filed in the Supreme Court challenging the Act. In 2022 I had written a comprehensive FAQ on the Waqf Act.

Kaushik Deka wrote in India Today, “Under Section 40 of the 1995 Act, waqf boards had the power to decide whether a property was waqf or not, with their decisions final unless modified by a waqf tribunal. While affected parties could challenge the decision in a tribunal, the burden of proof was typically on the existing landowner, leading to allegations of overreach. The government highlighted several examples of disputed claims across states like Karnataka, Bihar, Kerala and Tamil Nadu, where entire villages or thousands of acres were unilaterally declared as waqf properties, creating hardships.” 1 Read Removal of Section 40 is not an attack on Waqf Boards No other religious body in India has a right to unilaterally declare any property as part of its trust.

How many could afford to approach the Supreme Court in such matters?

A February 2022 report in Hindustan Times titled ‘SC upholds Telangana govt’s right over 1654 acre Hyderabad land claimed by Wakf Board’, “Land dedicated to religious and pious purpose is not immune from being vested in the state. Waqf Board is part of State under Article 12. The Board had the power to declare a land as Wakf property but any such exercise required a thorough enquiry and hearing the other side. In the present case, no such enquiry was conducted as required under Section 40 of the Act and hence the notification was termed bad in law.” Source

Post the 2025 Act it shall be called “Unified Waqf Management, Empowerment, Efficiency and Development Act.” (UMEED)

I am a Chartered Accountant, not a lawyer and do not claim to know all. Errors if any are unintended and without malafide intent.        

Part 1 gives basic information and history about concept of Waqf. Part 2 has changes made in 2025 Act with brief comments. Part 3 has other points.

Part 1 Basic Information about Waqf and how did concept enter India

1. What is a WAQF?

“Section 3(r) of The Waqf Act, 1995 defines ‘waqf’ as the permanent dedication by any person of any movable or immovable property for any purpose recognised by Muslim Law as pious, religious or charitable.” 

According to the Madhya Pradesh Waqf Board site, “Waqf is a Voluntary, permanent, irrevocable dedication of a portion of one’s wealth-in cash or kind- to Allah. Once a waqf, it never gets gifted, inherited, or sold. It belongs to Allah and the corpus of the waqf always remains intact. The fruits of the waqf may be utilised for any shari’ah compliant purpose.”

Comment: Is this concept of Waqf property being dedicated to The Almighty appropriate in a Constitution driven state? Do state and Central governments work based on compliance with Shariat?

2. When was the law on Waqf introduced?

The Mussalman Wakf Validating Act 1913 and Mussulman Wakf Act, 1923 were introduced by the British as was the THE MUSLIM PERSONAL LAW (SHARIAT) APPLICATION ACT, 1937  Post 1947 ‘The Waqf Act, 1954’ was followed by The Waqf Act 1995 which established a Central Waqf Council and State Waqf Boards.

The concept of ‘Waqf’ is rooted in Islamic laws and traditions. There are 8.72 lakh properties covering 38.16 lakh acres. According to India Today, revenue potential is Rs 12,000 crs from waqf properties actual is Rs 200 crs. 1

The 1995 Act created Waqf tribunals whose decisions could not challenged in civil courts. To read more The History of Waqf in India

According to this article in OpIndia, “The idea of waqf in India dates back to the Delhi Sultanate when Sultan Muizuddin Sam Ghaor dedicated two villages in favour of the Jama Masjid of Multan and handed its administration to Shaikhul Islam. A major shift occurred in 2013 when the amendment allowed any person, not just Muslims, to permanently dedicate property as waqf. However, in the 1995 Act and after the 2012 amendments, the board members were mandatory to be from the Muslim community.” Gives a good comparison of provisions of 1954, 1995 and 2013 Acts.

The 2013 Act provided “Sect specific membership in waqf boards – In case of Shia waqf the member shall belong to Shia Muslim and in case of Sunni waqf the member shall belong to Sunni Muslim.” Refer FAQ by MHA

1. Note that when the British first introduced The Madras Religious and Charitable Endowments Act 1925 it drew protests from Muslims and Christians. Thus, it was made applicable to Hindus only and renamed as the Madras Hindu Religious and Endowments Act 1927. In 1925, the Sikh Gurudwaras Act was passed that brought gurdwaras under the control of an elected body of Sikhs.

2. The Shariat Law was not changed by the Congress government post India adopting a Constitution in 1950.

3. If Shariat Law is to be followed in India, it should be in all respects.

4. The Act is said to be an infringement on rights of minorities and secularism. One, the Indian Constitution does not define the words minority and secularism. A community with a population of over 25 crores is not a minority.

Read   Why Secularism is not an Indian concept N Why India must have no place for a Religious minority  

3. Does the Waqf Act 1995 apply all over India?

The 1995 Act states it is not applicable Durgah Khawaja Saheb, Ajmer to which the Durgah Khawaja Saheb Act, 1955 applies. Now that Art 370 is amended, it might apply to Jammu and Kashmir too.

Comment – Why not applicable to Ajmer Durgah is a mystery?

4. How is Waqf created?

“A waqf can be formed through a deed or instrument, or a property can be deemed waqf if it has been used for religious or charitable purposes for a long period of time.” Source IndianExpress One of the Muslim community concerns is how will they establish ownership of old properties that are in their possession for long.

A non-Muslim can also create a waqf but the individual must profess Islam and the objective of creating the waqf has to be Islamic. The 2025 bill changes this and states that only a Muslim can create a Waqf. It defines a Muslim as “any person showing or demonstrating that he is practising Islam for at least five years.” Section 3 Provision of non-Muslim creating waqf was introduced in 2013 by UPA2.

Comment

1. So if a piece of land under illegal occupation was used for say a mosque it can be declared as Waqf property. See Section 3C (1) below.

2. It is not clear which authority is going to certify that an individual was practicing Islam for atleast five years? This clause shall ensure only genuine followers of Islam can transfer property as Waqf and discourage conversions/other bad practices.

5. How are Waqf properties managed?

Properties are managed by Waqf (equivalent of a Trust) and State Waqf Boards. “A Waqf Board is a statutory body established under the Waqf Act, for administration, management and regulating waqf properties in India.”

 Hampi.

6. In 2019-20 the Madhya Pradesh state government provided a grant of Rs 2.58 crs to the Madhya Pradesh Waqf Board. Source

Comment - Should cash strapped secular state governments be contributing to State Waqf Boards?

7. Why are two non-Muslims required in Waqf Board is a often heard criticism?

Firstly, it is mandatory only at Central and State Board levels. 1

Comment - Does any Law allow an only Hindus to manage their religious institutions or temples?

8. What is the Central Waqf Council?

State Waqf Boards are also responsible to the Central Waqf Council of which a Union Minister is ex-officio Chairman. The Central Waqf Council presently has 8 members, all Muslims before the 2025 Act. See here

Vishnu Murty in Angkor Wat, Cambodia.  

Part 2 - New Insertions by 2025 Act with comments  

1. What is waqf asset management system?

Section 3 (ka) of the 2025 Act reads, “portal and database” means the waqf asset management system or any other system set up by the Central Government for the registration, accounts, audit and any other detail of waqf and the Board, as may be prescribed by the Central Government.”

Comment – shall promote transparency and accountability.

2. Section 5 “3A. (1) No person shall create a waqf unless he is the lawful owner of the property and competent to transfer or dedicate such property. (2) The creation of a waqf-alal-aulad shall not result in denial of inheritance rights of heirs, including women heirs, of the waqif or any other rights of persons with lawful claims.”

Comment – One can only gift something that you own so also unless one cannot disputed property to Waqf. The section w.r.t protecting inheritance rights of women heirs is welcome more so because Muslim women do not get equal share of inheritance. Read  Comparing Inheritance of Hindu/Muslim Women  

3. Section 3B - “Every waqf registered under this Act, prior to the commencement of the Waqf (Amendment) Act, 2025, shall file the details of the waqf and the property dedicated to the waqf on the portal and database, within a period of six months from such commencement.” 

Comment – simply put it means that prior to the 2025 amendment, every details of every waqf shall be uploaded on a central portal within a period of 6 months from date Act is notified.  The details to be uploaded are comprehensive.

Period of filing can be extended by a further period of six months at the discretion of the Tribunal on application by Mutawwali.

4. Section 3C (1)- “Any Government property identified or declared as waqf property, before or after the commencement of this Act, shall not be deemed to be a waqf property.”

Comment – This might reduce encroachment on government property esp. the railways and local body land.

If a dispute arises whether a property is government property, the State Government can notify an officer above the rank of Collector, who shall conduct an inquiry as per law and submit report to the state government.

5. Section 3D- “Any declaration or notification issued under this Act or under any previous Act in respect of waqf properties shall be void, if such property was a protected monument or protected area under the Ancient Monuments Preservation Act, 1904 or the Ancient Monuments and Archaeological Sites and Remains Act, 1958, at the time of such declaration or notification.”

Comment – simply put it means any property declared as waqf property earlier is void if such property was a protected monument under 1904 or 1958 Acts.

6. Section 3E-No land belonging to any Scheduled Tribe can be declared as waqf. Will Courts treat scheduled caste converts as Christians or ST esp. in NE!

Comment – good move. ST’s shall not be aware of complications of Waqf.

7. Separately mentioned agakhani and bohra waqf in section 4/6. Good.

 Brihadesvara Temple, Thanjavur. 

8. Section 5 substitution, “The revenue authorities, before deciding mutation in the land records, in accordance with revenue laws in force, shall give a public notice of ninety days, in two daily newspapers circulating in the localities of such area of which one shall be in the regional language and give the affected persons an opportunity of being heard.” 

Comment – giving the affected persons 90 days to respond to a public notice before changing land records is reasonable and fair to all concerned.

9. Central Waqf Council shall have 2 non-Muslims (section 9).

Comment – the clause that there should be atleast 2 women members of the Council existed in the 1995 Act too.

10. Section 13 “The State Government may, if it deems necessary, by notification in the Official Gazette, establish a separate Board of Auqaf for Bohras and Aghakhanis.”

Comment – some might see it as an attempt to divide Muslims but Bohris and Agakhanis anyway have separate mosques even today. Place where Agakhanis offer prayers is called Jamat Khana. 

11. Section 14 Composition of Waqf Board -  “Provided further that two of total members of the Board appointed under this sub-section, excluding ex officio members, shall be non-Muslim: Provided also that the Board shall have at least one member each from Shia, Sunni and other backward classes among Muslim Communities.” 

Comment – It shall make management more inclusive and not let any Muslim sub-section dominate for e.g. the high caste Ashrafs.

12. Section 107 provides that the 1963 Limitation Act shall not apply to suit for possession of immovable property comprised in Waqf.

Simply put, this section gives unlimited power to the Waqf Board to recover any property in the name of Waqf after any number of years. The property could also be that of Hindus Jains Buddhists and Sikhs.

Now claims need to be filed within a 12 year window. Whether this benefits encroachers needs to be seen.

13. Section 36 7(A) – “Where the Collector in his report mentions that the property, wholly or in part, is in dispute or is a Government property, the waqf in relation to such part of property shall not be registered, unless the dispute is decided by a competent court.” “The Board, on registering a waqf, shall issue the certificate of registration to the waqf through the portal and database.”

Comment – Takes away unilateral power and increases transparency.

14. Section 47 –“ the accounts of the waqf having net annual income exceeding one lakh rupees shall be audited annually, by an auditor appointed by the Board from out of the panel of auditors as specified in clause.” Also, the Central Government may order the audit of a waqf by an auditor appointed by CAG etc.

Comment – If Charitable Trust are to be audited so must Waqf. After all, a person is gifting his property to waqf for the benefit of the community. We owe it to him.

15. Section 50 – Qualifications of a Mutawwali stated, good move.

16. Section 72 Contribution by Mutwwali to state level Waqf Board was earlier 7% of net annual income, now reduced to 5%.  

17. Section 83 read, “No appeal shall lie against any decision or order whether interim or otherwise, given or made by the Tribunal.”

Changed to - Any person aggrieved by the order of the Tribunal, may appeal to the High Court within a period of ninety days from the date of receipt of the order of the Tribunal.”

18. Section 108A inserted, “In particular, and without prejudice to the generality of the foregoing powers, the Central Government may make rules for all or any of the following matters, namely”

Comment – this shall be seen as an assault on federalism. Actually, this mainly pertains to the waqf asset management system and accounts.

 Gwalior Fort. 

Part 3 Other points

1. 200 acres of land were given by King Achyuta Deva Raya, younger brother of Krishna Deva Raya to Shahul Hameed Auwliya for the Nagore Dargah? Source

Comment - Is India governed by Islamic Law or the Constitution? Is it correct to include under Waqf today, property that was acquired when the Muslims ruled India?

2. Can Waqf Board accept donations and issue receipts under section 80 (G) of the Income-Tax Act 1961? 

This requires clarity by the Finance Ministry.

Comment: Experts believe that Waqf can issue receipts provided it is registered as a non-religious charity. If their activities are partly religious, it would be interesting to know the basis of exemption.

3. Does the Charity Commissioner have jurisdiction over Muslim Trusts?

According to Maharashtra Waqf Board site, “Now Charity Commissioner has no jurisdiction to Register and decide any issue of Muslim Wakfs or Collect fund or taxes etc. after 1-1-1996.

According to India Today report, “The legislation also separates Muslim-created trusts from the definition of waqf, ensuring that trusts established under other laws aren’t automatically considered waqf properties.” 1

4. Review of Madhya Pradesh Waqf Board site (accessed on 30.5.22 at 4.49 pm)

Total Income in 2019-20 Rs 4.14 crs (previous year Rs 2.73 crores). Income includes government grant of Rs 2.58 crores and Rs 1.08 crs (increase of Rs 1.5 crores in 2019-20 is due to government grant). The board owns hundreds of hectares of agricultural land across districts and invites proposals for commercial development of waqf land.

Comment - Can Hindu Temples in M.P. invite proposals for commercial development of land owned by them?

5. Do Civil Courts have jurisdiction over the Waqf Board?

The Madras High Court came to the conclusion that civil court has no jurisdiction as per Section 85 of The Waqf Act, 1995 and all the issues related to waqf and waqf properties ought to be presented before the waqf Tribunals. Source  Read  Controversies associated with the 1995 Act

Comment: One can argue that the law recognises an exclusive and parallel judicial system, which is perhaps contrary to the Constitution?

6. Who decides if a property is Waqf property?

According to Section 40 when the board has reason to believe that certain property is waqf property it may, after making such inquiry as it may deem fit declare it to be a waqf property. Its decision is final unless revoked or modified by the Waqf Tribunal.

Comment – This has changed post the 2025 Act.

Read, reflect and decide for yourself.

References / Also read

1. What’s changed in the WAQF law?

2. 1937 Shariat Act PDF

3. 1995 Act PDF highlighted

4. 2013 Act PDF highlighted 

5. WAQF owns properties worth 1400 crs in Amritsar

6. V P Jain criticism of Waqf Amendment is impractical  

7. 5 key concerns about Waqf Bill and government response

8. New Bill and Contentious Issues

9. 1995 Act balanced Islamic principles and Indian Law

10. Waqf wake up call – A end to exploitation disguised as religious endowment   

11. Decoding Bhopal properties of Saif Ali Khan

12. Rights of Minorities in India

13. A comparative global analysis