Succession rules, documents and costs
Inheritance law in India 2026: who inherits, which documents you need and what it costs
Who inherits in India under each personal law, with or without a will, which documents you need, what it costs and the 2026 tax position.
Who inherits in India depends first on two questions: did the person leave a valid will, and which personal law applies to them. With a will, property passes as the will says, subject to limits such as the one-third rule for Muslims. Without one, the Hindu Succession Act, 1956 applies to Hindus, Buddhists, Jains and Sikhs; the Indian Succession Act, 1925 applies to Christians, Parsis and people married under the Special Marriage Act; and Muslim personal law applies to Muslims. There is no inheritance tax in India. The costs that matter are court fees for certificates or probate, advocate fees, stamp duty on family settlements and the delay of getting institutions to release money.
This overview links to every guide in this section. The rules described are general guidance. Disputed estates, agricultural land and estates spread across states or countries need a lawyer.
Step 1: Find out whether there is a valid will
A will (also called a testament) made by an adult of sound mind decides who gets the testator's own property. In India a will is valid if it is in writing, signed by the testator and attested by two witnesses who saw the testator sign (section 63 of the Indian Succession Act). It does not have to be registered or written on stamp paper. A Muslim will (wasiyat) can even be oral, though a written one is far easier to prove.
Where to look for a will:
- Home papers, safe deposit lockers and the family lawyer or chartered accountant
- The Sub-Registrar's office, if the will was registered or deposited in a sealed cover
- Emails or documents on the deceased's devices (these are clues, not valid wills without signatures and attestation)
If there are several wills, the last valid one generally prevails, and a later will or codicil can revoke an earlier one. See how to make a valid will for the formal requirements.
Step 2: Identify the personal law
| Person who died | Law for intestate succession | Can a will override it? |
|---|---|---|
| Hindu, Buddhist, Jain, Sikh | Hindu Succession Act, 1956 | Yes, for their own property and their share in coparcenary property |
| Christian | Indian Succession Act, 1925, Part V (ss. 31–49) | Yes, fully |
| Parsi | Indian Succession Act, 1925, ss. 50–56 | Yes, fully |
| Muslim | Muslim personal law (Shariat Application Act, 1937) | Only up to one-third of the net estate without the heirs' consent |
| Anyone married under the Special Marriage Act, 1954 | Generally the Indian Succession Act (with exceptions for some Hindu couples) | Yes |
The details are in separate guides: Class I heirs under the Hindu Succession Act, daughters as coparceners, the Indian Succession Act for Christians and Parsis and Muslim inheritance and the one-third rule.
Step 3: Separate nominated assets from the rest
A nomination tells a bank, depository, fund house, EPFO or insurer whom to pay. It gives the institution a valid discharge, so the nominee can collect quickly. It usually does not make the nominee the owner. The nominee holds the money for the legal heirs or the beneficiaries under the will, as the Supreme Court has repeatedly said. Life insurance is the main exception, where a parent, spouse or child named as nominee is a "beneficial nominee" under section 39 of the Insurance Act, 1938.
Since 1 November 2025 a bank depositor can name up to four nominees, under the Banking Laws (Amendment) Act, 2025 and the Banking Companies (Nomination) Rules, 2025. See bank nominations and nominee vs legal heir.
Step 4: Choose the right document for everything else
| Situation | Usual document |
|---|---|
| Bank deposit with a nominee or survivor | Claim form, death certificate, nominee's ID; no court document |
| Bank deposit without a nominee, no will, no dispute, below the bank's threshold (at least ₹15 lakh; ₹5 lakh at co-operative banks) | RBI simplified procedure: claim form, indemnity, no-objection letters and a legal heir certificate or declaration |
| Larger debts and securities without a will | Succession certificate from the civil court |
| Will with an executor | Probate (now optional in law since section 213 was omitted, but often requested) |
| Estate with no executor, especially with property | Letters of administration |
| Land and flats | Mutation in revenue or municipal records, and the society's transfer, based on the will, heirship proof or a registered family settlement |
The certificates comparison explains each one, and the probate guide explains the December 2025 change. Bank claims under the RBI rules in force from 1 April 2026 are covered in claiming a deceased depositor's account.
What it costs: the main cost drivers
There is no national fee table. These are the factors that decide the cost:
- Court fee. Charged by the state on succession certificates, probate and letters of administration, usually as a percentage of the value covered, sometimes with slabs or a cap.
- Advocate's fee. Depends on the city, the court and whether anyone objects. An uncontested petition costs far less than a contested one.
- Stamp duty and registration. A registered family settlement or release deed covering immovable property may attract stamp duty under state law.
- Time. Petitions require public notice and a waiting period. Contested cases can take years, while money sits frozen.
Illustrative example. Unnominated bonds and FDs worth ₹12 lakh. At an assumed court fee of 2%, the fee is ₹24,000. With an assumed ₹30,000 for the advocate and ₹5,000 for copies and notices, the succession certificate route costs about ₹59,000. If the bank could settle the deposits under its simplified procedure instead, most of that cost is avoided. Try your own figures with the succession certificate cost calculator.
Tax: no inheritance tax, but later sales are taxed
India abolished estate duty for deaths on or after 16 March 1985. Receiving property under a will or by inheritance is not income under the Income-tax Act, 2025, which replaced the 1961 Act from 1 April 2026. When you later sell an inherited asset, the previous owner's cost and holding period generally count for capital gains. See inherited property tax and gift tax rules.
When to see a lawyer
- Someone disputes the will or questions the testator's mental state
- Coparcenary (ancestral) property, an HUF or agricultural land is involved
- The deceased held property or accounts abroad, or heirs live abroad
- A nominee refuses to share with legal heirs
- You need probate or letters of administration, or a creditor is pressing the estate
If cost is a barrier, the Legal Services Authority offers free legal aid. Women and children qualify whatever their income.
Frequently asked questions
Can a Hindu leave all property to one child by will?
Yes, for the testator's own property and their share in coparcenary property, a Hindu can leave everything to one person. Other children can challenge the will only on grounds such as forgery, lack of capacity, undue influence or improper attestation, not because it is unequal.
Does the eldest son inherit everything?
No. Under the Hindu Succession Act all Class I heirs, including sons, daughters, the widow and the mother, take equal shares. There is no rule of primogeniture for ordinary property.
How long do heirs have to claim a deceased person's money?
There is no single deadline, but unclaimed bank deposits move to RBI's Depositor Education and Awareness Fund after ten years of inactivity and can still be claimed through the bank. Insurance and EPF claims should be made promptly, as interest and documents become harder to trace.
Do I need a lawyer to get a legal heir certificate?
Usually not. It is an administrative certificate from a revenue officer. A succession certificate, probate or letters of administration are court proceedings where an advocate normally helps.
Sources
- India Code — Hindu Succession Act, 1956 and Indian Succession Act, 1925
- e-Gazette of India — Repealing and Amending Act, 2025 and other amendments
- Reserve Bank of India — claim settlement and nomination rules for banks
- Legislative Department — central Acts and amendments
- National Legal Services Authority — free legal aid, helpline 15100
