Taxmann’s Waqf Act 1995 with Rules

Page 1


Amendments made by Waqf (Amendment) Act, 2025 at a Glance I-13

Key Observations of the Supreme Court in In re : The Waqf Amendment Act [2025 INSC 1116]

Comparative Study of Unified Waqf Management, Empowerment, Efficiency and Development Act, 1995 (hereinafter referred to as “New Waqf Law”) & Waqf Act, 1995 (hereinafter referred to as “Old Waqf Law”)

UNIFIED WAQF MANAGEMENT, EMPOWERMENT, EFFICIENCY AND DEVELOPMENT ACT, 1995

3A. Certain conditions of waqf

3B. Filing of details of waqf on portal and database

3C. Wrongful declaration of waqf

3D. Declaration of protected monument or protected area as waqf to be void 13

3E. Bar of declaration of any land in Scheduled or Tribal area as waqf 13

7.

8.

CHAPTER III CENTRAL WAQF COUNCIL

9.

20A. [Omitted by the Waqf (Amendment) Act, 2025, w.e.f. 8-4-2025]

tions

CONTENTS

27. Delegation of powers by Board 39

28. Power of District Magistrate, Additional District Magistrate or Sub-Divisional Magistrate to implement the directions of the Board 40

29. Powers of Chief Executive Officer to inspect records, registers, etc. 41

30. Inspection of records 41

31. Prevention of disqualification for membership of Parliament 42

32. Powers and functions of the Board 42

33. Powers of inspection by Chief Executive Officer or persons authorised by him 48

34. Recovery of the amount determined under section 33 50

35. Conditional attachment by Tribunal 50

CHAPTER V

REGISTRATION OF AUQAF

36. Registration 51

37. Register of auqaf 55

38. Powers of Board to appoint Executive Officer 56

39. Powers of Board in relation to auqaf which have ceased to exist 57

40. [Omitted by the Waqf (Amendment) Act, 2025, w.e.f. 8-4-2025] 58

41. Power to cause registration of waqf and to amend register 59

42. Change in the management of auqaf to be notified 59

43. Auqaf registered before the commencement of this Act deemed to be registered 59

CHAPTER VI

MAINTENANCE OF ACCOUNTS OF AUQAF

44. Budget 59

45. Preparation of budget of auqaf under direct management of the Board 60

46. Submission of accounts of auqaf 61

47. Audit of accounts of auqaf 62

48. Board to pass orders on auditor’s report 64

49. Sums certified to be due recoverable as arrears of land revenue 66

50. Duties of mutawalli 66

50A. Disqualification of mutawalli 66

51. Alienation of waqf property without sanction of Board to be void 67

52. Recovery of waqf property transferred in contravention of section 51 70

52A. Penalty for alienation of waqf property without sanction of Board 71

53. Restriction on purchase of property on behalf of waqf 73

54. Removal of encroachment from waqf property 73

55. Enforcement of orders made under section 54 74

55A. Disposal of property left on waqf property by unauthorized occupants 74

56. Restriction on power to grant lease of waqf property 76

57. Mutawalli entitled to pay certain costs from income of waqf property 77

58. Power of Board to pay dues in case of default by mutawalli 77

59. Creation of reserve fund 77

60. Extension of time 77

61. Penalties 77

62. Mutawalli not to spend any money belonging to waqf for self defence 80

63. Power to appoint mutawallis in certain cases 81

64. Removal of mutawalli 81

65. Assumption of direct management of certain auqaf by the Board 84

66. Powers of appointment and removal of mutawalli when to be exercised by the State Government 86

67. Supervision and supersession of committee of management 86

68. Duty of mutawalli or committee to deliver possession of records, etc. 89

69. Power of Board to frame scheme for administration of waqf 90

70. Inquiry relating to administration of waqf 92

71. Manner of holding inquiry 92

CHAPTER VII

FINANCE OF THE BOARD

72. Annual contribution payable to Board 93

73. Power of Chief Executive Officer to direct banks or other person to make payments 98

74. Deduction of contribution from perpetual annuity payable to the waqf 98

75. Power of Board to borrow 99

CONTENTS

76. Mutawalli not to lend or borrow moneys without sanction 99

77. Waqf fund 99

78. Budget of Board

79. Accounts of Board

80. Audit of accounts of Board

81. State Government to pass orders on auditor’s report 101

82. Dues of Board to be recovered as arrears of land-revenue 101

CHAPTER VIII

JUDICIAL PROCEEDINGS

83. Constitution of Tribunals, etc.

84. Tribunal to hold proceedings expeditiously and to furnish to the parties copies of its decision

85. Bar of jurisdiction of civil courts

86. Appointment of a receiver in certain cases 108

87. [Omitted by the Wakf (Amendment) Act, 2025, w.e.f. 1-11-2013] 108

88. Bar to challenge the validity of any notification, etc.

89. Notice of suits by parties against Board

90. Notice of suits, etc., by courts

91. Proceedings under the Act 1 of 1894

92. Board to be party to suit or proceeding

93. Bar to compromise of suits by or against mutawallis

94. Power to make application to the Tribunal in case of failure of mutawalli to discharge his duties 111

95. Power of appellate authority to entertain appeal after expiry of specified period 112

CHAPTER IX

MISCELLANEOUS

96. Power of Central Government to regulate secular activities of auqaf

97. Directions by State Government

98. Annual report by State Government

99. Power to supersede Board

100. Protection of action taken in good faith

101. Collector, members and officers of the Board deemed to be public servants

102. Special provision for reorganisation of certain Boards 115

103. Special provision for establishment of Board for part of a State 116

104. [Omitted by the Waqf (Amendment) Act, 2025, w.e.f. 8-4-2025] 116

104A. Prohibition of sale, gift, exchange, mortgage or transfer of waqf property

104B. Restoration of waqf properties in occupation of Government agencies to waqf Board

105. Power of Board and Chief Executive Officer to require copies of documents, etc., to be furnished

106. Powers of Central Government to constitute common Boards 117

107. Application of Act 36 of 1963

108. [Omitted by the Waqf (Amendment) Act, 2025, w.e.f. 8-4-2025] 119

108A. [Omitted by the Waqf (Amendment) Act, 2025, w.e.f. 8-4-2025] 119

108B. Power of Central Government to make rules

109. Power to make rules

110. Powers to make regulations by the Board

111. Laying of rules and regulations before State Legislature

Repeal and savings

Power to remove difficulties

MUSSALMAN WAKF (REPEAL) ACT, 2025

1. Short title and commencement

WAQF PROPERTIES LEASE RULES, 2014

1.

3. Restriction on grant of lease in certain cases

4. Procedure as to short duration lease of less than one year

5. Procedure for lease other than short duration lease

6. Invitation of bid for lease

7. Reserve price

8. Payment of security deposit

9.

of

12. Payment and recovery of lease

13. Time limit for decision on proposal for lease by mutawalli or

14. Submission of report by mutawalli to the

15. Submission of details of waqf

16. Prohibition to assign, sub-lease or

17.

18.

19.

20.

1.

CENTRAL WAQF COUNCIL RULES, 1998

13. Recruitment and service conditions of Secretary and employees of the Council 151

14. Control of the Fund 152

15. Power to sanction expenditure by Chairperson and Secretary 152

16. Annual Statement of Accounts 153

17. Powers of the Secretary in respect of staff and contingent expenditure 153

18. [Omitted by the Central Wakf Council (Amendment) Rules, 2012, w.e.f. 22-3-2012] 153

19. [Omitted by the Central Wakf Council (Amendment) Rules, 2012, w.e.f. 22-3-2012] 153

APPENDICES

Appendix I: WAQF (AMENDMENT) ACT, 2025 163

Appendix II: MUSSALMAN WAKF ACT, 1923 180

Appendix III: STATEMENT OF OBJECTS AND REASONS OF WAQF (AMENDMENT) BILL, 2024 203

Appendix IV: NOTES ON CLAUSES TO WAQF (AMENDMENT) BILL, 2024 205

Appendix V: STATEMENT OF OBJECTS AND REASONS OF MUSSALMAN WAKF (REPEAL) BILL, 2024 209

Unified Waqf Management, Empowerment, Efficiency and Development Act, 1995

[43 OF 1995]*

An Act to provide for the better administration of 1[Auqaf] and for matters connected therewith or incidental thereto.

BE it enacted by Parliament in the Forty-sixth Year of the Republic of India as follows:—

CHAPTER I PRELIMINARY

Short title, extent and commencement.

1. (1) This Act may be called the 2[Unified Waqf Management, Empowerment, Efficiency and Development] Act, 1995.

(2)It extends to the whole of India 3[***].

(3)It shall come into force in a State on such date4 as the Central Government may, by notification in the Official Gazette, appoint; and different dates may be appointed for different areas within a State and for different provisions of this Act, and any reference in any provision to the commencement of this Act, shall, in relation to any State or area therein, be construed as reference to the commencement of that provision in such State or area.

*Dated 22-11-1995.

1. Substituted for “Wakfs” by the Wakf (Amendment) Act, 2013, w.e.f. 1-11-2013.

2.Substituted “Waqf” by the Waqf (Amendment) Act, 2025, w.e.f. 8-4-2025. Earlier, “Waqf” was substituted for “Wakf” by the Wakf (Amendment) Act, 2013, w.e.f. 1-11-2013.

3.Words “except the State of Jammu and Kashmir” omitted by the Jammu and Kashmir Reorganisation Act, 2019, w.e.f. 31-10-2019.

4.Enforced with effect from 1-1-1996, vide S.O. 1007(E), dated 27-12-1995.

COMMENTS

SECTION NOTES

1.1 Short title [Section 1(1)]

Name of the Act is changed from ‘Waqf Act’ to Unified Waqf Management, Empowerment, Efficiency and Development Act, 1995 (UMEED).

1.2 Extent of the Act [Section 1(2)]

This Act applies to the entire country of India, as indicated by the phrase “extends to the whole of India”.

This means that the provisions of the Act are intended to govern all waqf properties and related activities within India.

1.3 Commencement of the Act [Section 1(3)]

The Act will come into force in any given State only when the Central Government issues a notification in the Official Gazette.

1.3-1 Flexibility in implementation

The Central Government has the power to appoint different commencement dates for different areas within a State or for specific provisions of the Act.

1.3-2 Commencement references

Any reference to the “commencement of this Act” will be interpreted as the date when the specific provision of the Act comes into force in a particular State or area.

1.4 Waqf (Amendment) Act, 2025

Vide Notification No. S.O. 1646(E), dated 8-4-2025, the Waqf (Amendment) Act, 2025 shall come into force from 8-4-2025

Application of the Act.

2. Save as otherwise expressly provided under this Act, this Act shall apply to all 5[auqaf] whether created before or after the commencement of this Act:

Provided that nothing in this Act shall apply to Dargah Khawaja Saheb, Ajmer to which the Dargah Khawaja Saheb Act, 1955 (36 of 1955) applies:

5a[Provided further that nothing in this Act shall, notwithstanding any judgment, decree or order of any court, apply to a trust (by whatever name called) established before or after the commencement of this Act or statutorily regulated by any statutory provision pertaining to public charities, by a Muslim for purpose similar to a waqf under any law for the time being in force.]

COMMENTS

SECTION NOTES

2.1 Broad application to all Auqaf

Section 2 establishes that the Act applies to all auqaf (Muslim endowments) regardless of:

When they were created—whether before or after the commencement of the Act.

5. Substituted for “Wakfs” by the Wakf (Amendment) Act, 2013, w.e.f. 1-11-2013.

5a. Inserted by the Waqf (Amendment) Act, 2025, w.e.f. 8-4-2025

2.2 Exception for Khawaja Dargah

Dargah Khawaja Saheb, Ajmer:

The provisions of this Act shall not apply to the Dargah because it is specifically governed by the Dargah Khawaja Saheb Act, 1955.

2.3 Exception for Public Charities or Trusts

Second proviso to section 2 specifically provides that nothing in this Act shall, notwithstanding any judgment, decree or order of any court, apply to a trust (by whatever name called) established before or after the commencement of this Act or statutorily regulated by any statutory provision pertaining to public charities, by a Muslim for purpose similar to a waqf under any law for the time being in force.

Definitions.

3. In this Act, unless the context otherwise requires—

(a) “beneficiary” means a person or object for whose benefit a 6[Waqf] is created and includes religious, pious and charitable objects and any other objects of public utility sanctioned by the Muslim law;

6a[(aa) “Aghakhani waqf” means a waqf dedicated by an Aghakhani waqif;]

(b) “benefit” does not include any benefit which a mutawalli is entitled to claim solely by reason of his being such mutawalli;

(c) “Board” means a Board of 6[Waqf] established under sub-section (1), or as the case may be, under sub-section (2) of section 13 and shall include a common 6[Waqf] Board established under section 106;

6a[(ca) “Bohra waqf” means a waqf dedicated by a Bohra waqif;]

(d) “Chief Executive Officer” means the Chief Executive Officer appointed under sub-section (1) of section 23;

6a[(da) “Collector” includes the Collector of land-revenue of a district, or the Deputy Commissioner, or any officer not below the rank of Deputy Collector authorised in writing by the Collector;]

(

e) “Council” means the Central 6[Waqf] Council established under section 9;

7[(ee) “encroacher” means any person or institution, public or private, occupying waqf property, in whole or part, without the authority of law and includes a person whose tenancy, lease or licence has expired or has been terminated by mutawalli or the Board;]

(f) “Executive Officer” means the Executive Officer appointed by the Board under sub-section (1) of section 38;

6a[(fa) “Government Organisation” includes the Central Government, State Governments, Municipalities, Panchayats, attached and subordinate offices and autonomous bodies of the Central Government or State Government,

6. Substituted for “wakf” by the Wakf (Amendment) Act, 2013, w.e.f. 1-11-2013.

6a. Inserted by the Waqf (Amendment) Act, 2025, w.e.f. 8-4-2025

7. Inserted by the Wakf (Amendment) Act, 2013, w.e.f. 1-11-2013.

or any organisation or Institution owned and controlled by the Central Government or State Government;

(fb) “Government property” means movable or immovable property or any part thereof, belonging to a Government Organisation;]

8[(g) “list of auqaf” means the list of auqaf published under sub-section (2) of section 5 or contained in the register of auqaf maintained under section 37;]

(h) “member” means a member of the Board and includes the Chairperson;

(i) “mutawalli” means any person appointed 8a[***] under any deed or instrument by which a 8b[Waqf] has been created, or by a competent authority, to be the mutawalli of a 8b[Waqf] and includes any person who is a mutawalli of a 8b[Waqf] by virtue of any custom or who is a naib-mutawalli, a khadim, mujawar, sajjadanashin, amin or other person appointed by a mutawalli to perform the duties of a mutawalli and save as otherwise provided in this Act, any person, committee or corporation for the time being, managing or administering any 8b[Waqf] or 8b[Waqf] property:

Provided that no member of a committee or corporation shall be deemed to be a mutawalli unless such member is an office bearer of such committee or corporation:

8c[Provided further that the mutawalli shall be a citizen of India and shall fulfil such other qualifications as may be prescribed: Provided also that in case a waqf has specified any qualifications, such qualifications may be provided in the rules as may be made by the State Government;]

(

j) “net annual income”, in relation to a 9[waqf], means net annual income determined in accordance with the provisions of the Explanations to sub-section (1) of section 72;

(k) “person interested in a 9[waqf]” means any person who is entitled to receive any pecuniary or other benefits from the 9[waqf] and includes— (i) any person who has a right to 10[offer prayer] or to perform any religious rite in a mosque, idgah, imambara, dargah, 11[khanqah, peerkhana and karbala], maqbara, graveyard or any other religious institution connected with the 9[waqf] or to participate in any religious or charitable institution under the 9[waqf]; (ii) the 12[waqif] and any descendant of the 12[waqif] and the mutawalli;

8. Substituted by the Wakf (Amendment) Act, 2013, w.e.f. 1-11-2013. Prior to its substitution, clause (g) read as under: ‘(g) “list of wakfs” means the list of wakfs published under sub-section (2) of section 5;’.

8a. Words “, either verbally or” omitted by the Waqf (Amendment) Act, 2025, w.e.f. 8-4-2025.

8b. Substituted for “Wakf” by the Wakf (Amendment) Act, 2013, w.e.f. 1-11-2013.

8c. Inserted, ibid.

9. Substituted for “wakf”, ibid.

10. Substituted for “worship”, ibid

11. Substituted for “khangah”, ibid.

12. Substituted for “wakif”, ibid.

12a[(ka) “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;]

12b[(l) “prescribed” means prescribed by rules made under this Act;]

(m) “regulations” means the regulations made by the Board under this Act;

(n) “Shia 12c[waqf]” means a 12c[waqf] governed by Shia law;

(o) “Sunni 12c[waqf]” means a 12c[waqf] governed by Sunni law;

(p) 13[***]

(q) “Tribunal”, in relation to any area, means the Tribunal constituted under sub-section (1) of section 83, having jurisdiction in relation to that area;

14[(r) “waqf” means the permanent dedication by 14a[any person showing or demonstrating that he is practising Islam for at least five years, of any movable or immovable property, having ownership of such property and that there is no contrivance involved in the dedication of such property,] for any purpose recognised by the Muslim law as pious, religious or charitable and includes—

(i) 14b[***]

(ii) a Shamlat Patti, Shamlat Deh, Jumla Malkkan or by any other name entered in a revenue record;

12a. Inserted by the Waqf (Amendment) Act, 2025, w.e.f. 8-4-2025

12b. Substituted, ibid. Prior to its substitution, clause (l) read as under : ‘(l) “prescribed”, except in Chapter III, means prescribed by rules made by the State Government;’

12c. Substituted for “wakf” by the Wakf (Amendment) Act, 2013, w.e.f. 1-11-2013.

13. Omitted by the Waqf (Amendment) Act, 2025, w.e.f. 8-4-2025. Prior to its omission, clause (p), as amended by the Wakf (Amendment) Act, 2013, w.e.f. 1-11-2013, read as under : ‘(p) “Survey Commissioner” means the Survey Commissioner of Waqf appointed under sub-section (1) of section 4 and includes any Additional or Assistant Survey Commissioners of Auqaf under sub-section (2) of section 4;’

14. Substituted by the Wakf (Amendment) Act, 2013, w.e.f. 1-11-2013. Prior to its substitution, clause (r) read as under :

‘(r) “wakf” means the permanent dedication by a person professing Islam, of any movable or immovable property for any purpose recognised by the Muslim law as pious, religious or charitable and includes—

(i) a wakf by user but such wakf shall not cease to be a wakf by reason only of the user having ceased irrespective of the period of such cesser;

(ii) “grants”, including mashrut-ul-khidmat for any purpose recognised by the Muslim law as pious, religious or charitable; and

(iii) a wakf-alal-aulad to the extent to which the property is dedicated for any purpose recognised by Muslim law as pious, religious or charitable, and “wakif” means any person making such dedication;’

14a. Substituted for “any person, of any movable or immovable property” by the Waqf (Amendment) Act, 2025, w.e.f. 8-4-2025

14b. Omitted, ibid. Prior to its omission, sub-clause (i) read as under : “(i) a waqf by user but such waqf shall not cease to be a waqf by reason only of the user having ceased irrespective of the period of such cesser;”

(

(iii) “grants”, including mashrat-ul-khidmat for any purpose recognised by the Muslim law as pious, religious or charitable; and (iv) a waqf-alal-aulad to the extent to which the property is dedicated for any purpose recognised by Muslim law as pious, religious or charitable, provided when the line of succession fails, the income of the waqf shall be spent for education, development, welfare 14c[, or maintenance of widow, divorced woman and orphan, if waqif so intends, in such manner, as may be prescribed by the Central Government,] and such other purposes as recognised by Muslim law, and “waqif” means 14d[any such person] making such dedication:]

14c[Provided that the existing waqf by user properties registered on or before the commencement of the Waqf (Amendment) Act, 2025 as waqf by user will remain as waqf properties except that the property, wholly or in part, is in dispute or is a government property.]

s) “15[waqf] deed” means any deed or instrument by which a 15[waqf] has been created and includes any valid subsequent deed or instrument by which any of the terms of the original dedication have been varied;

(t) “15a[Waqf] Fund” means a 15a[Waqf] fund formed under sub-section (1) of section 77.

COMMENTS

SECTION NOTES

3.1 Aghakhani waqf [Section 3(aa)]

A waqf dedicated by an Aghakhani waqif.

3.2 Bohra waqf [Section 3(ca)]

A waqf dedicated by a Bohra waqif, referring to Dawoodi Bohra or other Bohra Muslim sects.

3.3 Collector [Section 3(da)]

‘Collector’ includes:

District Collector of land revenue, or Deputy Commissioner, or

Any officer not below the rank of Deputy Collector authorised in writing by the Collector.

3.4 Government organisation [Section 3(fa)]

‘Government organisation’ encompasses all levels of Government:— Central and State Governments, Municipalities and Panchayats,

14c. Inserted by the Waqf (Amendment) Act, 2025, w.e.f. 8-4-2025

14d. Substituted for “any person”, ibid.

15. Substituted for “wakf” by the Wakf (Amendment) Act, 2013, w.e.f. 1-11-2013.

15a. Substituted for “Wakfs”, ibid.

Attached and Subordinate offices, autonomous bodies of Central Government or State Government, and

Any organisation or institution owned and controlled by the Central Government or State Government.

3.5 Government property [Section 3(fb)]

Government property refers to movable or immovable property or any part thereof: Belonging to any Government organisation as defined above in para 3.4.

3.6 Mutawalli [Section 3(i)]

Broadly mutawalli includes:

Appointees under a deed or instrument by which waqf is created. Mutawalli can no more be appointed ‘verbally’ which was the position under the Old Law, Mutawalli appointed by competent authority, Persons managing waqf by custom, Persons who are naib-mutawalli, khadim, mujawar, sajjadanashin, amin.

Persons appointed to perform duties of mutawalli, Also includes any person, committees or corporations managing or administrating any waqf or waqf property.

3.6-1 Requirement as to office bearers

Mutawalli includes members of committees or corporations only if they are office bearers of such committees or corporation.

3.6-2 Eligibility Provisions

Mutawalli must be an Indian citizen.

Mutawalli must fulfil qualifications as prescribed by rules.

If the waqf deed prescribes specific qualifications for mutawalli, those may be incorporated into State rules.

Thus, a mutawalli is the person or entity responsible for managing a waqf or its property. This can include individuals appointed directly by the founder of the waqf, those appointed by custom, or anyone managing waqf property in a representative capacity, such as a committee or corporation. The section also includes provisions regarding the qualifications of mutawallis, requiring them to be citizens of India and meet any other prescribed criteria.

3.7 Portal and Database [Section 3(ka)]

Portal refers to:

Waqf Asset Management System (WAMS), or

Any similar system notified by the Central Government.

Functions of portal include: Registration, Accounts, Audit, and

Other operational details of waqfs and Boards.

UNIFIED WAQF MANAGEMENT

EMPOWERMENT EFFICIENCY

AND DEVELOPMENT ACT 1995 (UMEED)

AUTHOR : TAXMANN’S EDITORIAL BOARD

PUBLISHER : TAXMANN

DATE OF PUBLICATION : OCTOBER 2025

EDITION : 2026 EDITION

ISBN NO : 9789371269643

NO. OF PAGES : 280

BINDING TYPE : PAPERBACK

DESCRIPTION

Unified Waqf Management Empowerment Efficiency and Development Act, 1995 (UMEED), along with the Unified Waqf Management Empowerment Efficiency and Development Rules, 2025 [Bare Act with Section Notes], by Taxmann, is a concise and up-to-date compendium on the governance of waqf properties in India. The 2026 Edition consolidates the principal Act, the Waqf (Amendment) Act 2025, the new Unified Waqf Rules 2025, and key allied instruments. With a clear comparative mapping of the old and new waqf laws and crisp section-wise notes, it offers a dependable desk reference for compliance, disputes, and policy implementation, including the Supreme Court’s key observations dated 15-09-2025 in In Re: The Waqf Amendment Act, 2025

This book is intended for the following audience:

• Waqf Boards, Mutawallis, and Waqf Property Managers

• Legal Professionals & Judiciary

• Government Officials & Policymakers

• Scholars, Researchers, and Academicians

• Community Leaders, NGOs & Trust Administrators

The Present Publication is the 2026 Edition, covering the amended and updated text of the Unified Waqf Management Empowerment Efficiency and Development Act (UMEED) [Act No. 43 of 1995] as amended by the Waqf (Amendment) Act [Act No. 14 of 2025] and Rules, and updated till 1st October 2025, with the following noteworthy features:

• [Updated Statutory Text] Full incorporation of the Waqf (Amendment) Act 2025

• [Pre-amendment Provisions] Prior text reproduced in amendment footnotes for historical context

• [Unified Waqf Rules 2025] Complete rules, streamlining regulatory procedures

• [Section-wise Notes] Practical explanations and key judicial references

• [Supreme Court’s Interim Directions (15-09-2025)] Extracts of operative observations guiding current application

• [Practical Migration Notes] Highlights shift from ‘finality’ clauses to High Court appeals

• [Comparative Study] Old Waqf Act vs. New UMEED Act—major changes at a glance

• [Allied Legislation] Mussalman Wakf (Repeal) Act 2025, Waqf Properties Lease Rules 2014, Central Waqf Council Rules 1998

• [Tables & Summaries] Amendments-at-a-glance, checklists, and timelines

• [Governance & Digitalisation] Emphasis on transparency, records, and process efficiency

• [Practice-oriented] Structured for quick, everyday reference

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