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Sections 11-19 of the Indian Succession Act, 1925: Declaration of Domicile in India and Domicile of a Minor, Wife and Insane Person

A person may acquire a domicile in India by making and depositing a declaration in writing under his hand in an office appointed by the State Government, provided he has been...

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Last updated: October 2026Verified against: Government sources

Sections 11 to 19 finish Part II. Section 11 gives a special way to acquire a domicile in India by a written declaration. The remaining sections say whose domicile follows another's: a representative of a foreign Government, a minor, a wife and an insane person. Section 19 fills the gap when no other domicile is proved.

Section 11: the special mode

As per the text of the Act consulted, any person may acquire a domicile in India by making and depositing in some office in India, appointed in this behalf by the State Government, a declaration in writing under his hand of his desire to acquire such domicile, provided that he has been resident in India for one year immediately preceding the time of his making the declaration.

The text names the office only as one "appointed in this behalf by the State Government"; it names no office, form or fee, and this article names none. Where the declaration is drafted, our affidavit and declaration drafting service can set the statement out in plain words. The word "India" in this section is in square brackets in the copy, which marks substituted wording.

Section 12: representatives of a foreign Government

A person appointed by the Government of one country to be its ambassador, consul or other representative in another country does not acquire a domicile in the latter country by reason only of residing there in pursuance of his appointment. Nor does any other person acquire such domicile by reason only of residing with such a person as part of his family, or as a servant.

Section 13: continuance of a new domicile

A new domicile continues until the former domicile has been resumed or another has been acquired. Read with section 9 (domicile of origin prevails until a new one is acquired), this means there is always one operative domicile; see our article on sections 7 to 10.

Section 14: a minor's domicile

The domicile of a minor follows the domicile of the parent from whom he derived his domicile of origin. The Exception: the domicile of a minor does not change with that of his parent if the minor is married, or holds any office or employment in the service of the Government, or has set up, with the consent of the parent, in any distinct business. "Minor" is defined in section 2(e); see our article on section 2.

Sections 15 and 16: a woman on marriage, and a wife during marriage

By marriage a woman acquires the domicile of her husband, if she had not the same domicile before (section 15). A wife's domicile during her marriage follows the domicile of her husband (section 16). The Exception to section 16: the wife's domicile no longer follows that of her husband if they are separated by the sentence of a competent Court, or if the husband is undergoing a sentence of transportation. Those words are printed as shown; the text says nothing more about either event.

Section 17: a minor's acquisition of a new domicile

Save as hereinbefore otherwise provided in Part II, a person cannot, during minority, acquire a new domicile. The section does not list which earlier sections it has in mind; read it together with sections 11 and 14.

Section 18: an insane person

The heading of section 18 speaks of a "lunatic"; the text says that an insane person cannot acquire a new domicile in any other way than by his domicile following the domicile of another person. The text does not say whose domicile that is.

Section 19: movables in India where no other domicile is proved

If a person dies leaving movable property in India, in the absence of proof of any domicile elsewhere, succession to the property is regulated by the law of India. The consequence is practical: whoever claims that the deceased had a foreign domicile must show it. The section says "in the absence of proof"; it does not say who must produce it.

The sections side by side

SectionWhose domicileRule
11Any personDeclaration in writing deposited in an office appointed by the State Government; one year's residence
12Foreign representative and family or servantNo domicile merely by residing there in pursuance of the appointment
14MinorFollows the parent from whom domicile of origin was derived; Exception
15, 16WifeTakes husband's domicile on marriage; follows it during marriage; Exception
17MinorCannot acquire a new domicile during minority, save as provided in Part II
18Insane personOnly by following another person's domicile
19Deceased with movables in IndiaLaw of India if no domicile elsewhere proved

A fresh example

Tom Verghese, an invented person, has lived in India for three years after a posting abroad ended, and wants his domicile to be in India. Section 11 allows a written declaration under his hand, deposited in the office appointed by the State Government, because he has been resident in India for one year immediately before making it. If instead Tom were a representative of a foreign Government living in India, section 12 says his residence there in pursuance of his appointment does not by itself give him an Indian domicile. The example applies only the printed rules.

Applicability

Part II does not apply if the deceased was a Hindu, Muhammadan, Buddhist, Sikh or Jaina (section 4). The State Government may also exempt a race, sect or tribe from sections 5 to 49 (section 3). See sections 4-6.

Later amendments

The copy consulted is an unofficial print showing amendments up to the Indian Succession (Amendment) Act, 2002 (26 of 2002). Later amendments should be checked.

Need help with a declaration of domicile?

A declaration under section 11 is a short statement, but it has to say what the section requires and be deposited where the State Government has appointed. If you want it drafted and checked, see our affidavit and declaration drafting page.

Key takeaways

  • Section 11: written declaration under one's hand, deposited in an office appointed by the State Government, after one year's residence in India.
  • A foreign representative, and the family or servant living with him, do not acquire domicile merely by residing there.
  • A minor's domicile follows the parent; a wife's follows her husband, with the Exceptions printed.
  • An insane person's domicile can only follow another person's.
  • Section 19: with no other domicile proved, the law of India governs movables left in India.

Read next

Disclaimer: Based on an unofficial print of the Indian Succession Act, 1925 showing amendments up to the Indian Succession (Amendment) Act, 2002 (26 of 2002), as consulted on 2 October 2026. It explains the words of the statute only; later amendments, State amendments and rules, court fees and the way courts apply these sections should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Sections 11-19

  • 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.

Who can make a declaration of domicile under section 11?

Any person, provided he has been resident in India for one year immediately preceding the declaration.

Where is the declaration deposited?

In some office in India appointed in this behalf by the State Government. The text names no office.

Keep the acknowledgement. A filing you cannot prove is a filing you may have to defend.

— TaxClue Compliance Desk

Sections 11-19: 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 6 questions readers ask most on this topic.

Any person, provided he has been resident in India for one year immediately preceding the declaration.

In some office in India appointed in this behalf by the State Government. The text names no office.

Section 12 says not, by reason only of residing there in pursuance of his appointment.

Section 17 says a person cannot, during minority, acquire a new domicile, save as provided earlier in Part II.

Sections 15 and 16 say she does, with the Exception in section 16 for separation by the sentence of a competent Court or a husband undergoing a sentence of transportation.

Section 19: if a person dies leaving movable property in India, in the absence of proof of any domicile elsewhere, succession is regulated by the law of India.