Section 10 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 10 tells you how the property of an intestate is divided once it has reached the Class I heirs. It works through four Rules: the widow or widows take one share together, each surviving son, daughter and the mother takes one share, and the heirs in the branch of each pre-deceased son or daughter take one share between them.
This article follows the consolidated text consulted (a third-party print; amendments shown up to Act 34 of 2019). Later amendments should be checked separately.
The Act prints no fraction; it counts shares. Under Rule 1 the widow, or all the widows together, take one share. Under Rule 2 each surviving son, each surviving daughter and the mother take one share each. Under Rule 3 the heirs in the branch of each pre-deceased son or daughter take between them one share. Rule 4 then splits that branch share: in a pre-deceased son's branch among his widow (or widows together), his surviving sons and daughters in equal portions, with his pre-deceased sons' branch getting the same portion; in a pre-deceased daughter's branch among her surviving sons and daughters in equal portions.
Where section 10 fits
Section 10 is headed "Distribution of property among heirs in class I of the Schedule" and begins: "The property of an intestate shall be divided among the heirs in class I of the Schedule in accordance with the following rules:-". It operates only after section 8 and section 9 have sent the property to Class I; see our articles on section 8 and on section 9 and the Schedule.
If you have a particular family and property and want help counting shares from the printed rules, our legal consultation team can do that with you.
The four Rules
| Rule | What the section prints |
|---|---|
| Rule 1 | The intestate's widow, or if there are more widows than one, all the widows together, shall take one share. |
| Rule 2 | The surviving sons and daughters and the mother of the intestate shall each take one share. |
| Rule 3 | The heirs in the branch of each pre-deceased son or each pre-deceased daughter of the intestate shall take between them one share. |
| Rule 4 | The distribution of the share referred to in Rule 3 is made as set out in (i) and (ii) below. |
Rule 1: the widow or widows
One share, whatever the number of widows. If there are several widows, "all the widows together" take that one share. The Rule does not say how they divide it among themselves.
Rule 2: sons, daughters and the mother
Each surviving son takes one share. Each surviving daughter takes one share. The mother takes one share. The section uses the word "each", so the number of shares goes up with every surviving son and daughter.
Rule 3: the pre-deceased branches
When a son or a daughter of the intestate died before the intestate, the "heirs in the branch" of that son or daughter take between them one share. Each pre-deceased son and each pre-deceased daughter forms one branch, and each branch gets one share, however many people are in it.
Rule 4: how a branch share is split
Rule 4 says how the share in Rule 3 is distributed:
- (i) Branch of a pre-deceased son. The distribution "shall be so made that his widow (or widows together) and the surviving sons and daughters get equal portions; and the branch of his pre-deceased sons gets the same portion."
- (ii) Branch of a pre-deceased daughter. The distribution "shall be so made that the surviving sons and daughters get equal portions."
Note what (ii) lists: only the surviving sons and daughters of the pre-deceased daughter. It does not list her husband, and this article adds no one to the list. Compare the Class I list in the Schedule, which does not include a daughter's husband.
Worked illustrations
All three examples are illustrations made for this article. The family names are invented, the sums are only arithmetic on the printed Rules, and the Act itself prints no share as a fraction or an amount.
Illustration 1: Rules 1 and 2
Ramesh Iyer dies intestate. His heirs in Class I are his widow, two sons, one daughter and his mother. Counting shares: widow 1, first son 1, second son 1, daughter 1, mother 1, which is 5 shares. If the property to be divided is Rs 50 lakh, each share is Rs 10 lakh, and every one of the five takes Rs 10 lakh.
Illustration 2: Rule 3 and Rule 4(i)
Suresh Joshi dies intestate, leaving his widow, one surviving son, and a son who died before him. The pre-deceased son left a widow and two surviving children. Counting: widow 1, surviving son 1, branch of the pre-deceased son 1, so 3 shares. For Rs 90 lakh each share is Rs 30 lakh. The branch's Rs 30 lakh is then divided under Rule 4(i) among the pre-deceased son's widow and his two surviving children in equal portions: three portions of Rs 10 lakh each.
Illustration 3: Rule 3 and Rule 4(ii)
Mahesh Dubey dies intestate leaving his widow, his mother, and a daughter who died before him leaving a son and a daughter. Counting: widow 1, mother 1, branch of the pre-deceased daughter 1, so 3 shares. For Rs 60 lakh each share is Rs 20 lakh. The daughter's branch share of Rs 20 lakh goes under Rule 4(ii) to her surviving son and daughter in equal portions, Rs 10 lakh each.
Points to watch
- A branch is counted once. However large the branch of a pre-deceased son or daughter, Rule 3 gives it one share only.
- Mother and widow. Both are Class I heirs. They take under different Rules (the mother under Rule 2 and the widow under Rule 1).
- Rule 4(i) and the branch of the pre-deceased son's own pre-deceased sons. The words "the branch of his pre-deceased sons gets the same portion" give that further branch a portion equal to the others in the distribution. The Schedule lists the relatives concerned in Class I, for example the son of a pre-deceased son of a pre-deceased son and the widow of a pre-deceased son of a pre-deceased son.
- Wills. Section 10 applies to the property of an intestate. If a will deals with part of the estate, section 10 applies to the rest, as explained in our topic guide on intestate succession under the Hindu Succession Act.
- Tax. For the income-tax side of inherited property, see our income-tax guides. Nothing on tax is stated here.
Need help counting shares?
Sharing out an estate goes more smoothly when everyone sees the same family tree and the same count of shares. You can speak to our team through legal consultation to check the count against the printed Rules before any division is agreed.
Key takeaways
- The widow, or all the widows together, take one share (Rule 1).
- Each surviving son, each surviving daughter and the mother take one share each (Rule 2).
- The branch of each pre-deceased son or daughter takes one share between its heirs (Rule 3).
- Rule 4 divides a branch share: equal portions among the pre-deceased son's widow (or widows together) and surviving sons and daughters, with his pre-deceased sons' branch taking the same portion; or equal portions among a pre-deceased daughter's surviving sons and daughters.
- The Act prints no fractions; any figures in an example are an illustration.
Read next
- Section 9 and the Schedule: Class I and Class II heirs
- Section 8 of the Hindu Succession Act, 1956: general rules of succession in the case of males
- Sections 18-21: full blood, per capita, child in womb and simultaneous deaths
- Intestate succession under the Hindu Succession Act: Class I and Class II heirs
Disclaimer: Based on a third-party consolidated print of the Hindu Succession Act, 1956 showing amendments up to Act 34 of 2019 and on the text of the Hindu Succession (Amendment) Act, 2005, as consulted on 2 October 2026. It explains the words of the statute only; State amendments, later amendments and the way courts apply these sections should be checked. This article is general information, not legal advice; check the official text before acting.