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Section 111 of the Indian Succession Act, 1925: survivorship in a bequest to a described class

As per the text of the Act consulted, where a bequest is made simply to a described class of persons, the thing bequeathed goes only to such as are alive at the testator's death...

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Property Law
Published
October 2, 2026
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Oct 13, 2026
Reading time
9 min
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Last updated: October 2026Verified against: Government sources

Wills often leave property to a group rather than to named people: "the children of my brother", "my nephews", "the sisters of my friend". Section 111 settles who is in the group when the testator dies, and what changes when the group's enjoyment is put off to a later date.

The main rule

The first paragraph of section 111 says that where a bequest is made "simply to a described class of persons, the thing bequeathed shall go only to such as are alive at the testator's death".

Two things are plain from the words. A person who died before the testator is not in the class, and the share he would have had does not pass to his representatives. And a person born after the testator's death is not in the class either. The class is closed on the day of the death.

The Act's first illustration shows this. A bequeaths 1,000 rupees to the children of B, without saying when it is to be distributed among them. B had died before the date of the will, leaving three children, C, D and E. E dies after the date of the will but before A's death. C and D survive A. The legacy belongs to C and D, to the exclusion of the representative of E.

Compare section 105(1), which says a legacy lapses if the legatee does not survive the testator; read our article on sections 104 and 105. Section 111 is the class version of that idea. If you are reading a will that makes a gift to a class, a legal consultation can help you identify who is in the class on the date that counts.

The Exception: possession deferred

The Exception applies only when all of the following are present in the will:

  1. The property is bequeathed to a class "described as standing in a particular degree of kindred to a specified individual" (for example, the children of B, or the sisters of B);
  2. Their possession is deferred until a time later than the death of the testator;
  3. The deferral is by reason of a prior bequest or otherwise.

When these are present, "the property shall at that time go to such of them as are then alive, and to the representatives of any of them who have died since the death of the testator". The class is measured at the later time, not at the testator's death, and a member who died in between is represented by his representative.

Notice what the Exception does not say. It does not cover a class described in some other way, such as "my servants" or "the members of the club". It speaks of a degree of kindred to a specified individual. Section 112, in the next article, deals with a person who does not exist at the testator's death; read our note on section 112.

The Act's seven illustrations

The illustrations use old sums and a leasehold, and are the Act's own, not current facts.

No.FactsResult
(i)1,000 rupees to the children of B, B dead before the will, three children C, D, E; E dies before A's deathC and D take; not E's representative
(ii)A lease of a house to A for life, then to the children of B. At the testator's death B has two children C and D. During A's life C dies, leaving E as executor; D survives AD and E jointly take the unexpired leasehold term
(iii)A sum to A for life, then to the children of B. At the testator's death B has C and D; later E and F are born. C and E die in A's life, C having made a will, E none. A dies, leaving D and FFour equal parts: to C's executor, to D, to E's administrator, to F
(iv)One-third of lands to B for life, then to the sisters of B. At the testator's death B has sisters C and D; later E is born. C dies during B's life; D and E surviveD, E and C's representatives, in equal shares
(v)1,000 rupees to B for life, then equally among the children of C. Up to B's death C has had no childThe bequest after B's death is void
(vi)1,000 rupees to all children born or to be born of B, to be divided at the death of C. At the testator's death B has D and E; F and G born before C's death; another child born after C's deathD, E, F and G take, excluding the after-born child
(vii)A fund to the children of B, to be divided when the eldest attains majority. At the testator's death B has C; later D and E are born. E dies; C and D living when C attains majorityC, D and E's representatives, excluding any child born after C attains majority

Illustrations (ii) to (iv) show the Exception: the children who arrive between the testator's death and the later time are included. Illustration (iii) is useful for the arithmetic. Four children ever existed in the class (C, D, E, F), all four are counted, and each dead member is represented by his executor or administrator. Illustrations (vi) and (vii) show where the class closes: when the time for division arrives, and not later. Illustration (v) shows what happens when no member of the class exists when the time comes: the bequest is void. How a bequest to a person not in existence is treated is explained in the next articles of this series, from section 112 onwards.

Examples with invented names

Simple class gift. Raman's will leaves 1.2 lakh rupees "to the children of my sister Sheela", with no date for payment. At Raman's death Sheela has three living children. One of them dies a month later. Under the main rule of section 111 the class is those alive at Raman's death, and all three children were alive then. The child who died a month later was therefore within the class, and the Exception does not come into play because payment was not deferred. A child of Sheela born after Raman's death would not be in the class.

Deferred enjoyment. Gurpreet's will leaves a house to his widow for life and then to "the children of my brother Harbans". When Gurpreet dies Harbans has one child. A second is born before the widow dies. Neither is dead when the widow dies. Under the Exception the house goes, at the widow's death, to both children, since possession was deferred by a prior bequest and the second child came into existence in between.

Where section 111 applies

Section 111 is listed in Schedule III among the sections of Part VI that section 57 applies to the wills and codicils of Hindus, Buddhists, Sikhs and Jainas described in that section. Restriction 5 in the same Schedule names section 111 among the sections in which "son", "sons", "child" and "children" are deemed to include an adopted child. Section 58 as printed says Part VI does not apply to the testamentary succession to the property of any Muhammadan. See our article on wills of Hindus, Buddhists, Sikhs and Jainas and Schedule III. The print consulted shows amendments only up to the Indian Succession (Amendment) Act, 2002 (26 of 2002); check for later amendments.

Need help with a gift to a class?

Gifts to "the children of" or "the sisters of" a named person look simple until a member dies or is born later. If you are drafting or reading such a clause, start with a legal consultation so the date that fixes the class is clear before anything is distributed.

Key takeaways

  • A bequest simply to a described class goes only to those alive at the testator's death.
  • The Exception moves the date of counting to the later time when possession is deferred.
  • In the Exception, representatives of members who died after the testator's death take their share.
  • The Exception speaks of a class described by a degree of kindred to a specified individual.
  • A bequest to children where none exist when the time comes is void (illustration (v)).

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 Section 111

  • 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 does section 111 say about a gift to a class?

That where the bequest is simply to a described class of persons, the thing goes only to such as are alive at the testator's death.

Is a child born after the testator's death included?

Not under the main rule. Under the Exception, where possession is deferred, a person who comes into existence before the later time can be included, as illustrations (iii) and (iv) show.

Mutate the records after purchase; ownership on paper should match ownership in the revenue books.

— TaxClue Property Desk

Section 111: 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.

That where the bequest is simply to a described class of persons, the thing goes only to such as are alive at the testator's death.

Not under the main rule. Under the Exception, where possession is deferred, a person who comes into existence before the later time can be included, as illustrations (iii) and (iv) show.

Under the Exception his representatives take his share, as in illustration (iii).

The main rule speaks of a "described class of persons". The Exception is confined to a class described by a particular degree of kindred to a specified individual.

The section applies to a bequest made "simply" to a described class. Where the will provides otherwise, the words of the will are read as a whole; see our article on reading the will as a whole.

Schedule III lists it for the wills described in section 57, and Part VI does not apply to the testamentary succession of Muhammadans under section 58 as printed. Check the current law.