Next due
15 OCTPF & ESI · Contributions · Sep 2026in 2 days 20 OCTGSTR-3B · Summary return · Sep 2026in 7 days 21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 8 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 17 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 25 days 11 NOVGSTR-1 · Outward supplies · Oct 2026in 29 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 39 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 47 days
All due dates

Section 112 of the Indian Succession Act, 1925: bequest to a person not in existence at the testator's death

As per the text of the Act consulted, where a bequest is made to a person by a particular description and no person in existence at the testator's death answers the description...

Published
Updated
Reading time
8 min
Views
7
Questions
6 answered
  • Expert Reviewed
  • Medium Complexity
  • In-Depth Guide
Topic
Property Law
Published
October 2, 2026
Last updated
Oct 13, 2026
Reading time
8 min
0:00
Last updated: October 2026Verified against: Government sources

Section 112 opens Chapter VII of Part VI, "Of Void Bequests". It deals with a bequest made to a person by a description, such as "the eldest son of B", when nobody answering the description is alive on the day the testator dies. The main rule makes the bequest void. The Exception saves it in one situation.

The main rule

The first paragraph reads, in substance: where a bequest is made to a person by a particular description, and there is no person in existence at the testator's death who answers the description, the bequest is void.

The Act's first illustration is the plain case. A bequeaths 1,000 rupees to the eldest son of B. At the testator's death B has no son. The bequest is void. The description names a role ("eldest son of B"), not a living individual, and on the day that matters no one fits it.

This section is about the existence of the legatee. It is not about whether a legatee survives the testator, which is the subject of the lapse rules in our article on sections 104 and 105. If you have a will with a gift of this kind and need to know what it does, an early legal consultation is better than distributing the estate on a guess.

The Exception

The Exception has several parts, and all must be present:

  1. Property is bequeathed to a person described as standing in a particular degree of kindred to a specified individual (for example, the eldest son of C).
  2. His possession is deferred until a time later than the testator's death, by reason of a prior bequest or otherwise.
  3. A person answering the description is alive at the testator's death, or comes into existence between that event and the later time.

If these are met, the property at the later time goes to that person, "or, if he is dead, to his representatives".

The effect is that the law looks at the moment possession falls in, and gives the bequest a chance to find its legatee up to that moment. The bequest is void only if no one answering the description exists by then. This links to the survivorship rule in the previous article on section 111.

The Act's five illustrations

The illustrations use old rupee sums and an estate called Green Acre; they are the Act's illustrations, not current facts.

No.FactsResult
(i)1,000 rupees to the eldest son of B; at the testator's death B has no sonThe bequest is void
(ii)1,000 rupees to B for life, then to the eldest son of C. At the testator's death C has no son; during B's life a son is born to COn B's death the legacy goes to C's son
(iii)Same, but the son D is born during B's life, then D dies, then B diesThe legacy goes to the representative of D
(iv)The estate of Green Acre to B for life, then to the eldest son of C. Up to B's death C has had no sonThe bequest to C's eldest son is void
(v)1,000 rupees to the eldest son of C, to be paid after the death of B. At the testator's death C has no son; a son is born during B's life and is alive at B's deathC's son is entitled to the 1,000 rupees

Illustrations (ii), (iii) and (v) turn on the same point: a son born after the testator's death but before the time for possession is in time. Illustration (iv) shows the other side, where nobody answering the description ever comes into existence before the prior interest ends, so the bequest to C's eldest son is void.

Examples with invented names

Void gift. Latif's will leaves 2 lakh rupees "to the eldest son of my friend Naveen". Naveen has only daughters when Latif dies, and the money is to be paid immediately. Section 112 makes the bequest void; the Exception does not help because possession is not deferred to a later time.

Saved by deferral. Another will leaves a house to the testator's widow for life and then to "the eldest son of my nephew Omar". Omar has no son at the testator's death, but a son is born while the widow is alive. Because possession is deferred by the prior life interest, and a person answering the description comes into existence before the later time, the son takes the house at the widow's death.

Saved by death in between. Suppose that son dies before the widow. Following illustration (iii), the house goes to his representative.

Reading this with the next sections

Section 112 is the first of a group. Section 113 deals with a bequest to a person not in existence, made subject to a prior bequest; our article on section 113 covers it. Section 114 sets the rule against perpetuity, covered in the article on section 114. The Transfer of Property Act, 1882 has a parallel provision for transfers between living persons; see our article on sections 13 and 14 of the Transfer of Property Act, 1882. Check the current law for the corresponding provision there.

To whom the section applies

Schedule III lists section 112 among the sections of Part VI that section 57 applies to the wills and codicils of Hindus, Buddhists, Sikhs and Jainas described there. Restriction 5 in the Schedule names section 112 among the sections where "son", "sons", "child" and "children" are deemed to include an adopted child, and "grandchildren" includes the children of a child, whether adopted or natural-born. Section 58 as printed says Part VI does not apply to the testamentary succession to the property of any Muhammadan. The print consulted shows amendments only up to the Indian Succession (Amendment) Act, 2002 (26 of 2002); check for later amendments. Our article on wills of Hindus, Buddhists, Sikhs and Jainas sets out the application sections.

Drafting lessons

A will that names living persons by name avoids this section altogether. Where the testator wants to provide for a child not yet born, the wording and the timing of possession decide whether the gift survives. The point to take away is that "eldest son of B" is a description, and a description needs someone alive to match it at the moment the Act looks.

Need help with a bequest to a person described by relationship?

If a will gives property to "the eldest son of" or "the first daughter of" someone, the wording and the date of possession decide whether it takes effect. You can ask for a legal consultation before the estate is distributed.

Key takeaways

  • A bequest to a person by description is void if no one in existence at the testator's death answers it.
  • The Exception saves a bequest where possession is deferred and a person answering the description exists by the later time.
  • The Exception covers a description by degree of kindred to a specified individual.
  • If the person dies before the later time, his representatives take.
  • If no such person comes into existence before the later time, the bequest is void (illustration (iv)).

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 112

  • 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 112 of the Indian Succession Act say?

A bequest to a person by a particular description is void if no one answering it exists at the testator's death, subject to the Exception.

Is a bequest to "the eldest son of B" valid if B has no son yet?

Not under the main rule. Under the Exception it can be valid if possession is deferred and a son is born before the later time.

Stamp duty is paid on the document — an under-stamped deed causes trouble years later.

— TaxClue Property Desk

Section 112: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,350 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

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.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

A bequest to a person by a particular description is void if no one answering it exists at the testator's death, subject to the Exception.

Not under the main rule. Under the Exception it can be valid if possession is deferred and a son is born before the later time.

The Exception sends the property to his representatives (illustration (iii)).

The section speaks of a bequest "to a person by a particular description". A bequest to a named living person is not within its words.

Section 113 deals with a bequest to a person not in existence, subject to a prior bequest in the will.

Schedule III lists it for the wills described in section 57; section 58 as printed excludes Muhammadans from Part VI. Check the current law for later changes.