INDIAN SUCCESSION ACT - 1925

What the law governs

The Indian Succession Act, 1925 consolidates earlier inheritance laws that applied to different groups. The text says it was adapted from English testamentary succession law for Indian conditions and brought together rules relating to inheritance with and without a will.

Its subjects include:

• Domicile, marriage and blood relationships.
• Inheritance where there is no will.
• Inheritance under a will, including cancellation and interpretation of wills.
• General, combined, residual, conditional and burdened gifts under wills.
• Gifts made in contemplation of death.
• Protection and administration of a deceased person's property.
• Probate, court issued authority to administer an estate, executors and administrators.
• Succession certificates under sections 370 to 390.

The text says the legislation consolidated the Parsi Succession Act, 1865, the Hindu Wills Act, 1870, the Probate and Administration Act, and the Act concerning persons sent on behalf of the State, 1881.

Who may be affected

The Indian Succession Act, 1925 is described as applying to Europeans domiciled in India, Anglo Indians, East Indians, Jews, Armenians, Indian Christians, Parsis, converts from Hinduism to Christianity, and persons married under the Special Marriage Act. The source also indicates that the position of Hindus, Muslims, Sikhs, Jains and Buddhists is limited to particular provisions, but it does not fully set out that limitation in the supplied extract.

Property owners, beneficiaries, executors and estate administrators may need to consider the legislation when dealing with a deceased person's assets, a will, probate or a succession certificate.

Domicile and property

The Indian Succession Act, 1925 uses domicile to determine which country's succession law applies. Domicile generally requires residence in a country together with an intention to remain there indefinitely. Nationality, birthplace and domicile are not necessarily the same.

Key property rules stated in the text are:

• Inheritance of immovable property situated in India is governed by Indian law, regardless of the deceased person's domicile at death.
• Inheritance of movable property is governed by the law of the country where the deceased was domiciled at death.
• A person can have only one domicile at a time.
• Domicile may arise by origin, choice or operation of law.
• An original domicile continues until a domicile of choice is acquired, and it can revive if the chosen domicile is abandoned.

For a Tamil Nadu property buyer or heir, the central point is that land and buildings in India are treated as immovable property and their inheritance is governed by Indian law.