India

Succession: Tax: Geographic

Hindu Succession Act coparcenary, Muslim personal law, Indian Succession Act, stamp duty variation, Parsi succession rules (ISA 1925 Part V), Christian succession rules, coparcenary deprecation notes

Indian succession — multi-personal-law system covering Hindu (coparcenary, HUF), Muslim personal law (school-based heir shares), Christian, Parsi, and Goa civil code estates; includes succession certificates and property classification

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Extension Fields

Field Type Req Description
agriculturalLand object Agricultural land has special succession rules — cannot be willed in some states, subject to ceiling limits
christianSuccessionRules object Christian succession under the Indian Succession Act 1925. Follows the ISA intestacy hierarchy with some state-specific deviations
coparcenaryDetails object Hindu Succession Act coparcenary property rules — Mitakshara (most of India) vs Dayabhaga (Bengal)
goaException object Goa follows the Portuguese Civil Code — community of property regime applies regardless of religion
hufImplications object Hindu Undivided Family (HUF) implications — karta's interest passes by survivorship to coparceners
muslimSuccessionRules object India-specific Muslim personal law application — school determines heir shares and distant kindred treatment
notes string
nriComplications object Non-Resident Indian complications — FEMA restrictions, repatriation limits, tax treaty implications
parsiSuccessionRules object Parsi succession rules under the Indian Succession Act 1925 Part V. Daughters receive half a son's share; widow receives equal to one child's share
personalLaw object Which personal law governs this estate — India applies different succession laws based on religion
probateJurisdiction object Which court has jurisdiction — District Court or High Court depending on estate value
probateRequired boolean Whether probate is required — varies by religion and state. Mandatory for wills under Indian Succession Act in certain cities.
propertyClassification object Ancestral vs self-acquired property distinction — ancestral property subject to coparcenary rules, self-acquired freely disposable
stampDuty object Stamp duty on succession — varies by state
state string Indian state — different states have variations (e.g. agricultural land ceiling, stamp duty)
successionCertificate object Procedural mechanism for succession under Indian Succession Act ss.370-390

At a Glance

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Subject: Jurisdiction Enquiry — India

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