Section 118 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 118 is one of the more unusual provisions in the Act, because it puts conditions on a gift to religious or charitable uses made by a person who has a nephew, a niece or a nearer relative. This article describes the section as it stands in the text consulted. It does not say whether the section is still in force; the reader must check that.
As per the text of the Act consulted, no man having a nephew or niece or any nearer relative has power to bequeath property to religious or charitable uses, except by a will executed not less than twelve months before his death and deposited within six months from its execution in some place provided by law for the safe custody of the wills of living persons. A proviso says the section does not apply to a Parsi. The Act's illustration lists twelve purposes and says that bequests for them by a will not executed and deposited as required are void. Check whether this section is still in force.
What the section says
The section reads in substance: no man having a nephew or niece or any nearer relative shall have power to bequeath any property to religious or charitable uses, except by a will executed not less than twelve months before his death, and deposited within six months from its execution in some place provided by law for the safe custody of the wills of living persons.
It sets out a rule with three requirements for a testator who has the described relatives:
| Requirement | Words of the text |
|---|---|
| Who | A man having a nephew or niece or any nearer relative |
| Timing of the will | Executed not less than twelve months before his death |
| Deposit | Within six months from execution, in some place provided by law for the safe custody of the wills of living persons |
The text uses "man" and does not say anything about a woman testator. It also does not define "religious or charitable uses" beyond the list of examples in the illustration. And the print gives no detail of where the deposit is to be made; it refers to "some place provided by law". Our article on deposit of a will in a sealed cover with the Registrar discusses the deposit in the Registration Act, 1908. Check the current law for the corresponding provision there.
If you are drafting a will that includes a gift to a temple, school, hospital or other charity, it is wise to read the section against the facts of the family before signing. A legal consultation can help you do that.
The proviso for Parsis
The copy prints the proviso in square brackets: "nothing in this section shall apply to a Parsi". The brackets mark words inserted or substituted; the copy does not say by which Act. The text of the proviso names no other community.
The Act's illustration
The copy prints a single illustration as an unnumbered list. It says that A, having a nephew, makes a bequest by a will not executed and deposited as required for each of the following, and that "all these bequests are void":
- the relief of poor people;
- the maintenance of sick soldiers;
- the erection or support of a hospital;
- the education and preferment of orphans;
- the support of scholars;
- the erection or support of a school;
- the building and repair of a bridge;
- the making of roads;
- the erection or support of a church;
- the repairs of a church;
- the benefit of ministers of religion;
- the formation or support of a public garden.
Printing note: the copy sets out these twelve purposes as a list without numbers, ending with the sentence "All these bequests are void." They are the Act's illustration and use the language of its time.
The list is wider than temples and churches. It includes roads, bridges, scholars and public gardens, which shows how broad the Act's picture of a "charitable use" was when it was written. The text does not say that the list is complete.
How the timing works
The two periods in the section run in a chain:
- The will must be executed not less than twelve months before the death.
- It must be deposited within six months from its execution.
So a will signed on 1 March and deposited on 20 August satisfies the six-month period; if the testator dies on 1 March of the next year or later, the twelve-month requirement is also met. If he dies earlier, or if the deposit is made later than six months, the section as printed makes the bequest to religious or charitable uses ineffective. These dates are an illustration of the arithmetic, not a statement of any further rule.
The text does not say what happens to a later codicil. It does not say whether a will made earlier and confirmed later is treated as executed on the first date. Where the text is silent, this article says nothing more.
Examples with invented names
Testator with a nephew. Hari has a nephew. His will, signed in January, leaves 3 lakh rupees to a school and is not deposited. Hari dies in March. On the words of the section the bequest to the school is void, since the will was not executed twelve months before death and was not deposited within six months.
Testator with a niece, will deposited in time. Gita has a niece. Her will leaves property for the upkeep of a hospital, is signed in May and deposited in August of the same year, and she dies nearly two years later. The twelve-month and six-month requirements printed in the section are both met on those facts.
Proviso. A Parsi testator is outside the section, according to the proviso as printed.
Where section 118 sits in Part VI
Section 58 as printed says Part VI does not apply to the testamentary succession to the property of any Muhammadan, nor, save as provided by section 57, to that of any Hindu, Buddhist, Sikh or Jaina. Section 118 is not in the list of sections that Schedule III applies to the wills described in section 57, so that Schedule does not apply section 118 to those wills. Our article on wills of Hindus, Buddhists, Sikhs and Jainas and Schedule III sets out the list.
Our guides on how to register a will and on stamp duty on a will cover registration and stamping, which are separate from the deposit that section 118 mentions.
The print consulted shows amendments only up to the Indian Succession (Amendment) Act, 2002 (26 of 2002). This is one of the sections where the reader must check carefully whether the section, or any part of it, has been changed or removed since. This article describes the words as they stand in the text consulted and does not call them current law.
Need help with a charitable bequest?
If you wish to leave property to a charity, or you are an executor facing a charitable bequest, the timing and deposit questions should be checked at the start. You can ask for a legal consultation to go through the family position and the dates.
Key takeaways
- The section, as printed, covers a man who has a nephew, a niece or any nearer relative.
- The will must be executed at least twelve months before death and deposited within six months from execution.
- The deposit is in "some place provided by law for the safe custody of the Wills of living persons".
- A proviso says the section does not apply to a Parsi.
- Schedule III does not apply section 118 to the wills it describes; check whether the section remains in force.
Read next
- Section 117: direction for accumulation of income in a will
- Section 119: date of vesting of a legacy when payment or possession is postponed
- Deposit of a will in a sealed cover with the Registrar
- How to register a will
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.