Section 119 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.
A will often says that a legatee is to receive something later: at a certain age, after another person dies, or when a trust has paid its debts. Section 119 answers whether the legatee has any right in the meantime. As per the text of the Act consulted, the answer is usually yes: the right vests on the testator's death, even though the money or property comes later.
Where by the terms of a bequest the legatee is not entitled to immediate possession of the thing bequeathed, a right to receive it at the proper time becomes vested in the legatee on the testator's death, unless a contrary intention appears by the will. If he dies before that time and without having received the legacy, the right passes to his representatives. The legacy is then said to be vested in interest. The Explanation lists four provisions from which a contrary intention is not to be inferred.
The main rule
Section 119 reads, in substance: where by the terms of a bequest the legatee is not entitled to immediate possession of the thing bequeathed, a right to receive it at the proper time shall, unless a contrary intention appears by the will, become vested in the legatee on the testator's death, and shall pass to the legatee's representatives if he dies before that time and without having received the legacy. In such cases the legacy is from the testator's death said to be "vested in interest".
Compare section 104, which covers a legacy given in general terms with no time of payment specified; read our article on sections 104 and 105. Section 119 is the counterpart where the will does fix a later time or puts another interest first.
Note the difference between a right to possession and a right to receive "at the proper time". The legatee may wait, but the right is already his. This matters if the legatee dies in the meantime: his representatives, not the testator's residue, take the legacy.
A will with postponed payment is a good moment to ask an adviser to read the clause. If you want that, a legal consultation before payment is a sensible step.
The Explanation: what does not show a contrary intention
The Explanation says an intention that a legacy shall not become vested in interest "is not to be inferred merely" from:
- a provision whereby the payment or possession of the thing bequeathed is postponed;
- a provision whereby a prior interest in it is bequeathed to some other person;
- a provision whereby the income arising from the fund bequeathed is directed to be accumulated until the time of payment arrives; or
- a provision that, if a particular event shall happen, the legacy shall go over to another person.
The word "merely" matters. These four features, taken alone, do not defeat vesting. A contrary intention must be found in the will by other means. The line between a legacy that is vested but postponed and one that depends on an uncertain event is drawn in section 120, covered in our next article on contingent legacies.
The Act's six illustrations
The sums and ages are the Act's own, not current facts.
| No. | Facts | Result |
|---|---|---|
| (i) | A bequeaths 100 rupees to B, payable at the death of C | On A's death the legacy is vested in interest in B; if B dies before C, his representatives are entitled |
| (ii) | A bequeaths 100 rupees to B, payable upon attaining 18 | On A's death the legacy becomes vested in interest in B |
| (iii) | A fund to A for life, and after his death to B | On the testator's death the legacy to B is vested in interest in B |
| (iv) | A fund to A until B attains 18, and then to B | Vested in interest in B from the testator's death |
| (v) | A bequeaths the whole of his property to B on trust to pay certain debts out of the income, and then to make over the fund to C | At A's death the gift to C is vested in interest in him |
| (vi) | A fund to A, B and C in equal shares, payable on attaining 18 respectively, with a proviso that if all three die under 18 the legacy goes to D | The shares vest in interest in A, B and C on the testator's death, subject to being divested if all three die under 18; if one (other than the last survivor) dies under 18, his vested interest passes, so subject, to his representatives |
Illustrations (iii) and (iv) correspond to the prior-interest feature in the Explanation. Illustration (v) corresponds to the case where income is applied before the final gift. Illustration (vi) corresponds to the feature of a gift over: the shares are vested, but liable to be divested if the event named in the proviso happens.
Examples with invented names
Postponed to an age. Rekha's will leaves 1 lakh rupees to her grandson Arjun, to be paid when he reaches 21. Arjun is 9 at Rekha's death and dies at 15. The text is clear that postponement alone does not show a contrary intention. Following illustration (ii), the legacy was vested in interest in Arjun from Rekha's death and his representatives are entitled to it. (A different result could follow if the will itself shows a contrary intention, or if the legacy is contingent in the sense of section 120; the will must be read in full.)
Life interest first. Mohan's will leaves a savings fund to his wife for life and then to his nephew Tarun. Tarun dies before the wife. As in illustration (iii), Tarun's interest vested at Mohan's death and passes to his representatives.
With a gift over. A fund is left to three nieces in equal shares at 18, and if all die under 18 to a charity. Following illustration (vi), each share is vested in interest, but liable to be divested if all three die under 18.
When a contrary intention appears
The opening words of the section, "unless a contrary intention appears by the Will", leave room for a will that says the legatee must be alive at the date of payment. The section does not say what words will do that; it says only that the four items in the Explanation are not enough on their own. The will is read as a whole; see our article on reading the will as a whole and choosing between two constructions.
Where section 119 applies
Schedule III lists section 119 among the sections of Part VI that section 57 applies to the wills and codicils of Hindus, Buddhists, Sikhs and Jainas described there. 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 Transfer of Property Act, 1882 has parallel provisions for transfers between living persons; see our article on sections 19 and 20 of that Act and check the current law for the corresponding provision. 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 postponed legacy?
If a legacy under a will is payable at a later age or after another person's death, and the legatee has since died, the question who is entitled should be settled before any payment is made. You can begin with a legal consultation.
Key takeaways
- A legacy whose payment or possession is postponed vests in interest on the testator's death, unless the will shows a contrary intention.
- If the legatee dies before the time, the legacy passes to his representatives.
- Postponement, a prior interest, accumulation of income and a gift over do not by themselves show a contrary intention.
- A vested legacy may still be liable to be divested by a gift over (illustration (vi)).
- Section 120 deals with legacies that depend on an uncertain event.
Read next
- Sections 104 and 105: time of vesting and when a legacy lapses
- Sections 120 and 121: contingent legacy
- Sections 122 to 125: onerous bequests and contingent bequests
- Sections 19 and 20 of the Transfer of Property Act, 1882
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.