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Living Wills in India — Advance Medical Directive After Common Cause

Living wills are written legal documents by which a person specifies in advance whether medical treatment shall be given if they become terminally ill. They deal with no property...

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Published
September 8, 2026
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Sep 8, 2026
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Last updated: September 2026Verified against: Government sources

What living wills are, and what they are not

A living will is a written legal document that individuals can execute during their lifetime, by which they can specify whether they shall or shall not be given medical treatment in the future if they become terminally ill. It does not deal with the disposal of any property, either during one's lifetime or after death.

A last will, by contrast, is a formal legal declaration of intention concerning property which the maker desires to be carried into effect after death, and strict formalities apply to its execution and implementation.

A living will comes into effect while individuals are in a vegetative state and cannot express their wishes regarding their preference for medical treatment. Effectively, it allows individuals to exercise their right to die with dignity in circumstances where they become incapable of making a decision.

Keep them in separate documents — the handbook says so expressly

The instruction is unambiguous: "it is important to keep the living will separate and distinct from a normal will." And it adds, equally plainly, that a living will should not be interpreted as "euthanasia".

The reason the separation matters is procedural. A last will is sealed until death and may then be probated over months. Living wills have to be found and acted on within hours, by a treating hospital, while the maker is alive. Burying an advance directive inside a testamentary document guarantees that nobody reads it at the moment it is needed.

The two documents also travel differently: the last will goes to the executor and, optionally, to a sub-registrar; the living will goes to a custodian appointed by the local authority, and to the family member named in it.

The Common Cause guidelines that created living wills in India

The genesis of living wills in India is the 2018 decision of a constitution bench of the Supreme Court in Common Cause (A Regd. Society) v. Union of India and Anr., which unanimously held that passive euthanasia is permissible and that an "Advance Directive" could be executed by a patient to express their wishes.

The bench laid down guidelines covering three areas:

  • firstly, the competence of the executor and the method in which such a directive can be made;
  • secondly, the contents of the directive, ways to record and preserve it, and the registration procedure; and
  • finally, the circumstances in which the medical board may refuse such a directive, and the revocation or inapplicability of it.

The Medical Board route where there are no living wills

As an alternative where no living will exists, the Supreme Court proposed the constitution of a Medical Board:

  1. The Primary Board must apprise the family members of the terminally ill patient about the potential impacts of withdrawing medical treatment, and then obtain the family member's consent in writing to proceed. This is termed a "preliminary opinion".
  2. If the Primary Board proposes to withdraw treatment, this must be intimated to the appropriate jurisdictional Collector, who constitutes a Secondary Board comprising the Chief District Medical Officer as Chairman and three experts from the medical field for a secondary opinion.
  3. If the Secondary Board is satisfied that withdrawal is appropriate, it may approach the Judicial Magistrate First Class for the district, who would visit the hospital, make necessary inquiries, and only after being satisfied may endorse the decision.
  4. If the JMFC's decision is contrary to the Secondary Board, or where either authority decides not to withdraw treatment, the family member may approach the High Court under Article 226, and the Chief Justice may constitute a Division Bench to hear the issue.

The 2023 modification to the living wills procedure

In 2023 a miscellaneous application was filed by the Indian Council for Critical Care Medicine before the Supreme Court, seeking clarifications and modifications to the 2018 judgment, on the ground that the guidelines as issued were impractical, complicated and cumbersome for medical professionals to execute.

The Court modified the guidelines and made certain additions:

ChangeEffect
AddedThe directive must incorporate the details of the authorised person
AddedA procedure for authenticating the directive by attesting it before a notary or Gazetted Officer
RemovedThe role of the JMFC in relation to the registration of the directive
ShiftedThe obligation to appoint a custodian for the directive is placed on the competent officer of the local government, Municipal Corporation, Municipality or Panchayat, as the case may be
RemovedThe verification of the Secondary Board's opinion by the JMFC has been struck off
The custodian has to exist before living wills can be filed

The 2023 modification made the local authority responsible for appointing a custodian — and the handbook's own illustration shows what happens when that does not occur.

In early 2024 a Mumbai-based doctor filed a public interest litigation before the Bombay High Court seeking compliance by the State Government with the guidelines, because no custodian for living wills had been appointed by the competent authority, the BMC. It was only on 16 March 2024 that he was reported to have submitted his living will to a custodian appointed by the BMC.

The practical step before drafting is therefore to check whether the relevant local body has actually appointed a custodian. Where it has not, the directive can still be executed and attested before a notary or Gazetted Officer, and a copy given to the authorised person named in it — but the registration route may simply not be available yet in that district.

The handbook's own reservation about living wills

The handbook records the practical value of living wills in terms: it permits family members to respect the wishes of a terminally ill patient, facilitates recording the person or guardian trusted to make the ultimate decision, and acts as a relief for family members, who know the person entrusted them with the authority while in a conscious state.

The closing opinion is the author's, and it is contested

The chapter ends with a strongly worded view that should be attributed rather than adopted. The handbook states that although the Supreme Court has allowed respecting the wishes of a terminally ill patient, it "has not approved the said request and has opined that it is not the patient but a team of doctors should decide whether to continue or stop the medical treatment", concluding that "whether you have a living will or otherwise, it makes no difference … that undermines the importance of having a living will."

That conclusion sits uneasily with the same chapter's own account of Common Cause, which describes the Court as permitting an Advance Directive and laying down a registration procedure for it — machinery that would be pointless if the document made no difference.

The author's opinion is reported here as the author's. It is not adopted, and it should not be passed to a client as the Court's holding. Read the judgment and the 2023 modification order before advising on the weight a directive will carry.

Practical checklist

  • Keep living wills in a separate document from the last will.
  • Name the authorised person in the directive, as the 2023 modification requires.
  • Have the directive attested before a notary or Gazetted Officer.
  • Check whether the local authority has appointed a custodian before promising registration.
  • Give a copy to the authorised person and to the treating hospital, not only to the executor.
  • Explain the Medical Board route so the family knows what happens without a directive.
  • Do not describe living wills as euthanasia.
  • Read Common Cause and the 2023 order before advising on its weight.

Common mistakes

  • Drafting the advance directive as a clause inside the last will.
  • Assuming a registration route exists where no custodian has been appointed.
  • Omitting the authorised person's details required after 2023.
  • Telling a client the JMFC must still endorse the Secondary Board's opinion.
  • Presenting the handbook's closing opinion as the Supreme Court's holding.
  • Leaving the only copy with the executor, who may never see it in time.
Quick recapKey facts & short answers

Key Facts About Living Wills

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What is a living will?

A written legal document executed during a person's lifetime specifying whether they shall or shall not be given medical treatment in future if they become terminally ill. It does not deal with the disposal of any property.

When does a living will come into effect?

While the individual is in a vegetative state and cannot express their wishes regarding their preference for medical treatment.

Ask the question before you sign — it is always cheaper than asking it afterwards.

— TaxClue Compliance Desk

Living Wills: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 8 questions readers ask most on this topic.

A written legal document executed during a person's lifetime specifying whether they shall or shall not be given medical treatment in future if they become terminally ill. It does not deal with the disposal of any property.

While the individual is in a vegetative state and cannot express their wishes regarding their preference for medical treatment.

No. A last will is a formal declaration concerning property to be carried into effect after death, with strict formalities. A living will operates during life and disposes of no property, so it must be kept separate and distinct.

The handbook states expressly that it should not be interpreted as euthanasia. The Supreme Court in Common Cause held passive euthanasia permissible and allowed an Advance Directive to be executed.

A constitutional bench in 2018 unanimously held passive euthanasia permissible and that an Advance Directive could be executed, laying down guidelines on the competence of the executor, the method, the contents, recording, preservation and registration, and when a medical board may refuse or the directive be revoked.

It required the details of the authorised person in the directive, prescribed authentication before a notary or Gazetted Officer, removed the JMFC's role in registering the directive, placed the duty to appoint a custodian on the competent officer of the local government body, and struck off the JMFC's verification of the Secondary Board's opinion.

A Primary Board apprises the family of the impacts of withdrawing treatment and obtains written consent — a preliminary opinion. If it proposes withdrawal, the jurisdictional Collector constitutes a Secondary Board chaired by the Chief District Medical Officer with three medical experts for a secondary opinion.

A family member may approach the High Court under Article 226, and the Chief Justice may constitute a Division Bench to hear the issue.