Sections 120-121 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 119 says that a legacy whose payment is merely postponed vests at the testator's death. Section 120 deals with the opposite case: a legacy that depends on an uncertain event. Section 121 adds a rule for gifts to members of a class who reach a particular age. As per the text of the Act consulted, a legacy of that kind does not vest until the condition is settled.
A legacy bequeathed in case a specified uncertain event shall happen does not vest until that event happens (s.120(1)). A legacy bequeathed in case it shall not happen does not vest until the happening becomes impossible (s.120(2)). Until the condition is fulfilled, the interest is called contingent (s.120(3)). An Exception says a fund given at a particular age is not contingent if the will gives the income to the legatee absolutely, or directs it to be applied for his benefit, before that age. Under s.121, where a bequest is made only to such members of a class as have attained a particular age, a person who has not attained that age cannot have a vested interest.
Section 120: the three sub-sections
- Sub-section (1). A legacy bequeathed in case a specified uncertain event shall happen does not vest until that event happens.
- Sub-section (2). A legacy bequeathed in case a specified uncertain event shall not happen does not vest until the happening of that event becomes impossible.
- Sub-section (3). In either case, until the condition has been fulfilled, the interest of the legatee is called contingent.
The copy prints the first word of sub-section (1) in lower case ("a legacy"); this is a printing point and no more.
The difference with section 119 is the difference between "when" and "if". In section 119 the event, such as death or reaching an age, is a date that will arrive and only postpones payment. In section 120 the legacy is given only "in case" an uncertain event happens. If it never happens, the legacy never vests.
See our article on section 119 for the vested-in-interest rule. If you are reading a clause and cannot tell which section it falls under, a legal consultation can help.
The Exception: income given before the age
The Exception says: where a fund is bequeathed to any person upon his attaining a particular age, and the will also gives to him absolutely the income to arise from the fund before he reaches that age, or directs the income, or so much of it as may be necessary, to be applied for his benefit, the bequest of the fund is not contingent.
So a gift at a stated age is ordinarily contingent on reaching it, but the Exception turns it into a vested gift if the legatee gets the income meanwhile or has it applied for his benefit. Illustrations (xii) and (xiii) show the contrast.
The Act's thirteen illustrations
The sums, ages and farm names are the Act's own, not current facts.
| No. | Facts | Result |
|---|---|---|
| (i) | A legacy to D in case A, B and C all die under 18 | D has a contingent interest until A, B and C all die under 18, or one of them attains that age |
| (ii) | A sum to A in case he attains 18, or when he attains 18 | A's interest is contingent until he attains that age |
| (iii) | An estate to A for life, then to B if B is then living, but if not, to C. A, B and C survive the testator | B and C each take a contingent interest until the event which vests it in one or the other has happened |
| (iv) | The same, and B dies in the lifetime of A and C | On B's death C acquires a vested right to obtain possession on A's death |
| (v) | A legacy to A when she attains 18, or marries under 18 with B's consent; if neither, to C | A and C each take a contingent interest. A attains 18 and becomes absolutely entitled although she may have married under 18 without B's consent |
| (vi) | An estate to A until he marries, and after that to B | B's interest is contingent until A marries |
| (vii) | An estate to A until he takes advantage of any law for the relief of insolvent debtors, and after that to B | B's interest is contingent until A takes advantage of such a law |
| (viii) | An estate to A if he pays 500 rupees to B | A's interest is contingent until he has paid |
| (ix) | A leaves his farm of Sultanpur Khurd to B if B conveys his own farm of Sultanpur Buzurg to C | B's interest is contingent until he has conveyed the latter farm |
| (x) | A fund to A if B shall not marry C within five years after the testator's death | Contingent until the five years expire without B marrying C, or an event within the period makes fulfilment of the condition impossible |
| (xi) | A fund to A if B shall not make any provision for him by will | The legacy is contingent until B's death |
| (xii) | 500 rupees a year to B on attaining 18, with the interest or a competent part applied for his benefit until then | The legacy is vested |
| (xiii) | 500 rupees to B when he attains 18, with a certain sum out of another fund applied for his maintenance until then | The legacy is contingent |
Printing note: in illustration (x) the copy reads "the estators death", where the sense is the testator's death. It is flagged here and not corrected in the text.
What the illustrations teach
Illustrations (iii) and (iv) show how a contingent interest becomes vested: when the uncertainty is removed, the right firms up. Illustrations (viii) and (ix) show the condition may be an act of the legatee. Illustrations (x) and (xi) show the "shall not happen" form in sub-section (2): the legacy waits until the event becomes impossible. Illustration (xi) is a good example of "impossible" meaning B's death: until then B might still make provision.
Illustrations (xii) and (xiii) are the Exception in action. In (xii) the interest is applied for B's benefit, so the legacy is vested. In (xiii) the maintenance comes out of "another fund", not from the income of the legacy, so the Exception does not apply and the legacy is contingent.
Section 121: a class gift at an age
Section 121 provides that where a bequest is made only to such members of a class as shall have attained a particular age, a person who has not attained that age cannot have a vested interest in the legacy.
The Act's illustration: a fund is bequeathed to such of the children of A as shall attain 18, with a direction that, while any child of A is under 18, the income of the share to which it may be presumed he will be eventually entitled is applied for his maintenance and education. No child of A who is under 18 has a vested interest in the bequest.
Compare this with the Exception in section 120. Section 121 speaks of a gift to such members of a class as have attained the age; the child who is under the age is not yet within the gift, so there is nothing to vest, even though the income is applied for his maintenance.
Examples with invented names
Uncertain event. Nandini's will leaves a flat to Karthik "if he qualifies as a chartered accountant". Under section 120(1) the legacy does not vest until Karthik qualifies, and until then his interest is contingent.
A "shall not happen" event. The will leaves a sum to Zubin "if my brother does not return to India". Under sub-section (2) the legacy does not vest until it becomes impossible that the brother will return.
Age plus income. A will leaves 6 lakh rupees to Divya "at 21" and directs that the income be paid to her guardian for her benefit until then. Under the Exception, the bequest of the fund is not contingent.
Where sections 120 and 121 apply
Schedule III lists sections 120 and 121 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 section 21 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 conditional legacy?
If a will gives a legacy "if" something happens, the wording decides whether the legatee has a vested or a contingent interest. You can ask for a legal consultation to go through the clause.
Key takeaways
- A legacy given in case an uncertain event happens vests only when it happens (s.120(1)).
- A legacy given in case it does not happen vests only when its happening becomes impossible (s.120(2)).
- The Exception removes the contingency where the income is given or applied for the legatee's benefit before the age.
- Under s.121, a person who has not reached the stated age cannot have a vested interest in a gift to such members of a class as attain it.
- Compare s.119, where postponement alone does not stop vesting.
Read next
- Section 119: date of vesting of a legacy when payment is postponed
- Sections 122 to 125: onerous bequests and contingent bequests
- Sections 126 to 128: impossible or illegal conditions and condition precedent
- Section 21 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.