Chapter 1

An Overview of Succession Laws in India

1.1      Introduction 

1.2      Laws of Intestate Succession in India 

1.3      Indian Succession Act, 1925 

1.4      Scheme of the Act

1.5      Laws Relating to Intestate Succession of Property of Hindus 

1.6      Hindu Succession Law Prior to Codification (Prior to 17 June 1956)

1.7      Intestate Succession among Hindus after Codification 

1.8      Hindu Succession Act, 1956 

1.9      Succession Laws Applicable to Muslims 

1.10    Testamentary Succession 

1.11    Testamentary Succession among Hindus 

1.12    Testamentary Succession among Muslims 

1.13    Nominations, Joint Holdings and Associate Memberships 

1.14    Summing up 

Chapter 2

The Hindu Succession Act, 1956

2.1      Introduction 

2.2      Patriarchal nature of Mitakshara School

2.3      Codification of Hindu Law  

2.4      Hindu Succession Act, 1956 

2.5      The Act is prospective in operation 

2.6      General scheme of the Act

2.7      Hindu Succession (Amendment) Act, 2005 

2.8      Notional partition 

2.9      Substituted provisions of s. 6 as summarized 

2.10    Whether Karta of HUF can make a gift of the family property 

2.11    Hindus Marrying under Special Marriage Act not Governed by the Act

2.12    Properties Excluded from Application of the Act

2.13    Succession to Property of a Male Hindu Dying Intestate 

2.14    Who are agnates? 

2.15    Who are cognates? 

2.16    Succession to Property of a Female Hindu Dying Intestate 

2.17    Testamentary Succession of Coparcenary Interest

2.18    Rights of Guardians 

2.19    Status of Adopted son 

2.20    Status of children born out of void or voidable marriage 

2.21    Status of child of live-in relationship 

Chapter 3

Intestate Succession-Persons Other than Hindus and Musli

3.1      Introduction 

3.2      Consanguinity 

3.3      General rules under the Act

3.4      Succession in Case of Persons Other than Parsis (Indian Christians, Jews, Europeans, etc.)

3.5      The provision is discriminatory against mother

3.6      Intestate Succession among Parsis 

3.7      Rules when deceased does not leave any lineal descendant summarised

Chapter 4

Intestate Succession among Muslims

4.1      Introduction 

4.2      Rule of Mohammedan Law  

4.3      Rules of Personal Muslim Law — Shariat

4.4      Inheritance of the Property of Muslims Marrying under Special Marriage Act, 1954 

4.5      Exclusion of Daughters from Inheritance by Custom or by Statute 

4.6      Conversion to Another Religion 

4.7      Hanafi Law of Inheritance 

Chapter 5

Domicile of the Deceased

5.0      Introduction 

5.1      Conflict of laws in different jurisdiction 

5.2      Succession of Immovable Property 

5.3      Succession to Movable Properties 

5.4      What is a Domicile? 

5.5      Domicile by birth 

5.6      Domicile by choice 

5.7      Domicile by dependency 

5.8      Mode of acquiring domicile in India 

5.9      Individual properties held before marriage 

5.10    Relevance of Domicile for Hindus and Mohammadans 

5.11    Effect of Migration 

Chapter 6

Testamentary Succession

6.1      Testamentary Succession 

6.2      Historical Development of Law Relating to Wills 

6.3      Present Applicable Law  

6.4      ‘Will’ defined 

6.5      Persons Capable of Making a Will

6.6      Codicil

6.7      Different Types of Wills 

6.8      Holograph Will

6.9      Mutual or reciprocal Will

6.10    Joint Will

6.11    Contingent or conditional Wills 

6.12    Unnatural or inofficious Will

6.13    International Wills 

6.14    Duplicate Will

6.15    Concurrent Wills 

6.16    Discretionary Will

6.17    Oral Wills 

6.18    Wills with directions as to application or enjoyment

6.19    Wills giving power of appointment

6.20    Wills creating postponed vested interests 

6.21    Wills with liabilities attached 

6.22    Bequest of Interest or Produce of a Fund 

6.23    Bequest of annuities 

6.24    Bequest of legacy to creditors or portioners 

Chapter 7

Beneficiaries and Bequests under the Will

7.1      Introduction 

7.2      Eligible Legatees 

Persons disqualified as testator can be a legatee

7.3      Disabilities Attached to Certain Legatees 

A. Person acting as witness/attesting the Will

B. Executor

7.4      Definition of Executor

C. Unborn person

7.5      Bequest to unborn person not in existence on death of testator

7.6      Bequest to unborn person subject to prior bequests 

D. Heirs

7.7      Bequest to heirs 

E. Murderers

7.8      Bequest to murderers 

F. Charitable and religious use

7.9      Will in favour of religious or charitable uses 

G. Creditors

7.10    Bequest to creditors and portioners 

H. Portioners

7.11    In case of children, section 178 reads:

I. Class of persons

7.12    Bequest to class of persons 

7.13    Beneficiaries under the Wills of Hindus 

7.14    Legatees under Mohammedan Law  

7.15    Bequests with Direction as to Application 

7.16    Bequest for Purposes Some of which cannot be Fulfilled 

7.17    Doctrine of In-terrorem  

7.18    Lapsing of Legacy 

Chapter 8

Property Subject to Testamentary Disposition

8.1      Introduction 

Disposable Properties of Hindus

A. Daughter’s share in HUF property

8.2      Daughters to share in joint family property 

B. Hindu Widow’s property

8.3      Share to wife 

C. Hindu Women’s property

8.4      Hindu Women’s property 

D. Undivided Share in family

8.5      Share in a joint family property 

8.6      Properties of Mohammedans 

8.7      Ademption of Legacy 

8.8      Ademption of Legacy of Things Kept at Particular Place 

8.9      Ademption of Right to Receive from Third Party 

8.10    Conversion into Property of Other Kind 

8.11    Specific Legacies 

8.12    Demonstrative Legacies 

Chapter 9

Execution, Registration and Safe Custody of Will

9.1      Introduction 

9.2      Execution of Unprivileged Wills 

9.3      Disability of certain witnesses 

9.4      Execution of Wills made by Muslims 

9.5      Execution of Privileged Will

9.6      Registration of Wills 

9.7      Deposit of Wills with the Registrar

Chapter 10

Revocation/Alteration/Revival of Will

10.1    Introduction 

10.2    Automatic Revocation after Marriage 

10.3    Revocation of Unprivileged Will by Act of Testator

10.4    Presumption as to Untraceable Wills 

10.5    Modes of Revocation 

10.6    Cancellation of Will

10.7    Revival of Revoked Unprivileged Will

10.8    Re-publication 

10.9    Revocation of Privileged Wills 

10.10  Effect of Obliterations, Interlineations or Alteration of Wills 

10.11  Alterations after the execution 

Chapter 11

Probate and Letters of Administration

11.1    Introduction 

11.2    Effect of Probate 

11.3    Persons to whom Probate cannot be Granted 

11.4    Instruments of which Probate cannot be Granted 

11.5    Whether Probate is necessary to establish rights in court

11.6    Probate of Lost Will

11.7    Procedure for Application for Probate 

11.8    Letter of Administration 

11.9    Letter of Administration when deceased is Hindu, Buddhist, Sikh, Jain, Muslim or other exempted communities 

11.10  Letter of administration when the deceased belongs to other communities

11.11  Establishment of right in court

11.12  Effect of Letter of Administration 

11.13  Letter of Administration with Will annexed in case of testamentary succession 

11.14  Executor versus Administrator

11.15  Duties of Executor or Administrator

11.16  Proving the Will

11.17  Caveats against grant of probate or administration 

11.18  Administration Pendente Lite 

11.19  Succession Certificate 

11.20  Procedure for applying for certificate 

11.21  Revocation of certificate 

11.22  Protection of Property 

11.23  Application for relief against wrongful possession 

11.24  Processing of application 

11.25  Appointment of curator

11.26  Cessation of authority 

Chapter 12

Nominations and Joint Holding

12.1    Introduction 

12.2    Nomination 

12.3    Interest of members in cooperative housing societies 

12.4    nsurance policies 

12.5    Government securities 

12.6    Shares of limited companies 

12.7    Deposits in banks including in safe deposit vaults 

12.8    Gratuity 

12.9    Provident Fund 

12.10  Share in partnership 

12.11  Conclusion 

12.12  Joint Membership in Co-operative Housing Societies 

Chapter 13

Tax Implications of Succession

13.1    Introduction 

13.2    Income for the period upto the death 

13.3    Income for the period subsequent to death 

13.4    Income subsequent to distribution 

13.5    Who is a Legal Representative? 

13.6    Liability of legal representative 

13.7    Succession through Private Trusts 

13.8    Tax Treatment of Trusts 

13.9    Succession of property of joint Hindu families 

13.10  Sole surviving coparcener

13.11  Taxation of Legatee 

13.12  Computation of cost of acquisition 

13.13  Full value of consideration 

Chapter 14

Executing a Will

14.1    Introduction 

14.2    Capacity to make the Will

14.3    Capacity to make bequest

14.4    Property to be Bequeathed 

14.5    Eligibility of Legatees 

14.6    Appointment of Executor

14.7    Revocation of Earlier Wills 

14.8    Attestation by Witnesses 

14.9    Time and Manner of Vesting of Property 

14.10  Writing a Will-Precautions to be Taken 

14.11  Signing of the Will

14.12  Inclusion of Earlier Documents Expressing Interest

14.13  Who should Write the Will

14.14  Choice of Language 

14.15  Phrasing of Wills 

14.16  The beginning 

14.17  Rules for ascertaining the intention 

14.18  Registration of a Will (Section 40 of the Registration Act, 1908)

14.19  Depositing the Will (Section 42 of the Registration Act, 1908)

Chapter 15

Advance Medical Directive (Living Will)

15.1    Living Will

15.2    Living Will, significance 

15.3    P Rathinam Case 

15.4    Gian Kaur’s Case 

15.5    Aruna Shanbaug Case 

15.6    Euthanasia 

15.7    17th. Law Commission Report

15.8    Advance Medical Directive (AMD)

15.9    Subsequent relaxations in procedure 

15.10  How to write a Living Will

15.11  Living Will in other Countries 

15.12  Mental Health Act, 2017 

Appendix 1    Relevant Provisions of the Indian Succession Act,1925 (Act XXXIX of 1925)     

Appendix 1A Proposed Amendments based on the report of theLaw Commission           

Appendix 2    The Hindu Succession Act, 1956                                          

Appendix 3    State amendments of the Hindu Succession Act1956          

Appendix 4    The Hindu Succession (Amendment) Act, 2005                   

Appendix 5    The Registration Act, 1908 — Relevant Provisions

Appendix 6    Specimen copies of Wills                                                       

Appendix 7    Specimen of Codicil                                                              

Appendix 8    Specimen of Creation of a Discretionary Trustunder the Will          

Appendix 9    Specimen of Advance Medical Directive (LivingWill)         

Appendix 10   Specimen of Petition seeking Probate                                   

Appendix 11  Relevant extracts of Supreme Court Order regardingmodifications for the then existing guidelines toexecute AMD