Sections 122-125 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 gift under a will can come with a burden. A gift can also depend on a person staying alive until a certain time. Sections 122 and 123 deal with burdened gifts, which the Act calls onerous bequests. Sections 124 and 125 deal with gifts that depend on an event or on who is alive when payment falls due.
As per the text of the Act consulted: where a bequest imposes an obligation on the legatee, he can take nothing by it unless he accepts it fully (s.122). Where a will contains two separate and independent bequests to the same person, he may accept one and refuse the other, even if the first is beneficial and the other onerous (s.123). A legacy given if a specified uncertain event happens, with no time stated, cannot take effect unless the event happens before the fund is payable or distributable (s.124). A bequest to such of certain persons as are surviving at some period not specified goes to those alive at the time of payment or distribution, unless the will shows a contrary intention (s.125).
Section 122: an onerous bequest must be accepted fully
Section 122 states: where a bequest imposes an obligation on the legatee, he can take nothing by it unless he accepts it fully.
The Act's illustration: A has shares in X, a prosperous joint stock company, and also shares in Y, a joint stock company in difficulties, on which heavy calls are expected. A bequeaths to B all his shares in joint stock companies. B refuses to accept the shares in Y. He forfeits the shares in X.
The point is that the gift is one bequest ("all his shares in joint stock companies"), and the legatee cannot pick the good and leave the burden. The section does not say how acceptance is made or what counts as a refusal; the text is silent on form.
A reader who is left a gift that carries a liability, such as shares with unpaid calls or a leasehold with rent, should look at the exact words of the bequest before deciding. A legal consultation can help with that reading.
Section 123: two separate and independent bequests
Section 123 states: where a will contains two separate and independent bequests to the same person, the legatee is at liberty to accept one of them and refuse the other, although the former may be beneficial and the latter onerous.
The Act's illustration: A has a lease for a term of years of a house at a rent which he and his representatives are bound to pay during the term, and which is higher than the house can be let for. He bequeaths to B the lease and a sum of money. B refuses to accept the lease. He will not by this refusal forfeit the money.
Reading sections 122 and 123 together, the dividing line is whether the will contains one bequest or two separate and independent ones. In illustration to section 122 it is one bequest of "all his shares". In the illustration to section 123 the lease and the money are separate bequests. The Transfer of Property Act, 1882 has a related provision on onerous gifts; see our article on sections 127 to 129 of that Act and check the current law for the corresponding provision.
Section 124: a legacy given if an uncertain event happens
Section 124 states: where a legacy is given if a specified uncertain event shall happen and no time is mentioned in the will for the occurrence of that event, the legacy cannot take effect, unless such event happens before the period when the fund bequeathed is payable or distributable.
The Act's illustrations, retold:
- A legacy is bequeathed to A, and in case of his death, to B. If A survives the testator, the legacy to B does not take effect.
- A legacy is bequeathed to A, and in case of his death without children, to B. If A survives the testator or dies in his lifetime leaving a child, the legacy to B does not take effect.
- A legacy is bequeathed to A when and if he attains 18, and in case of his death, to B. A attains 18. The legacy to B does not take effect.
- A legacy is bequeathed to A for life, then to B, and in case of B's death without children, to C. The words "in case of B's death without children" are to be understood as meaning in case B dies without children during the lifetime of A.
- A legacy is bequeathed to A for life, then to B, and in case of B's death, to C. The words "in case of B's death" are to be considered as meaning in case B dies in the lifetime of A.
Illustrations 4 and 5 show how the section fills the gap when the will names no time: the event must occur within the lifetime of the earlier holder. The vesting rule that sits behind this is in section 120; read our article on contingent legacies.
Section 125: survivors at a period not specified
Section 125 states: where a bequest is made to such of certain persons as shall be surviving at some period, but the exact period is not specified, the legacy shall go to such of them as are alive at the time of payment or distribution, unless a contrary intention appears by the will.
The Act's four illustrations:
| No. | Facts | Result |
|---|---|---|
| (i) | Property to A and B, to be equally divided between them, or to the survivor. If both survive the testator they divide equally; if A dies before the testator and B survives | It goes to B |
| (ii) | Property to A for life, then to B and C equally or to the survivor. B dies during A's life; C survives A | At A's death the legacy goes to C |
| (iii) | Property to A for life, then to B and C or the survivor, with a direction that if B should not survive the testator his children are to stand in his place. C dies during the testator's life; B survives the testator but dies in A's lifetime | The legacy goes to the representative of B |
| (iv) | Property to A for life, then to B and C, with a direction that if either dies in A's lifetime the whole goes to the survivor. B dies in A's lifetime, afterwards C dies in A's lifetime | The legacy goes to the representative of C |
Illustration (iii) is worth a second look. The will there states that B's children are to stand in his place only if B does not survive the testator. B did survive the testator, so that direction was not triggered, and B's interest passes to his representative when he dies in A's lifetime. The text of section 125 itself gives only the "alive at the time of payment" rule; the illustrations show it giving way to the will's own directions.
Examples with invented names
Onerous gift, one bequest. Prem's will gives his nephew Kunal "my entire stock portfolio", which includes a stock with heavy unpaid calls. Under section 122, if Kunal refuses the burdened stock he takes nothing by the bequest.
Two separate bequests. Another will gives a friend a shop on a rent-heavy lease in one clause and 50,000 rupees in another. Under section 123 the friend may refuse the lease and still take the money.
Event with no time. A will gives a farm to Yash "and, if he dies without children, to Zoya". No time is stated. Under section 124 the gift over to Zoya takes effect only if Yash dies without children before the fund is payable or distributable.
Where the sections apply
Schedule III lists sections 122 to 125 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 print consulted shows amendments only up to the Indian Succession (Amendment) Act, 2002 (26 of 2002); check for later amendments.
Need help with a burdened or conditional legacy?
When a will leaves you a gift with strings attached, or leaves a gift over on an event with no date, the right reading depends on the exact words. You can start with a legal consultation.
Key takeaways
- An onerous bequest must be accepted fully or not at all (s.122).
- Two separate and independent bequests may be accepted or refused one by one (s.123).
- A gift over on an uncertain event with no time stated takes effect only if the event happens before the fund is payable or distributable (s.124).
- A bequest to survivors at an unspecified period goes to those alive at payment or distribution, unless the will shows otherwise (s.125).
- The illustrations show the sections giving way to the will's own words.
Read next
- Sections 120 and 121: contingent legacy
- Sections 126 to 128: impossible or illegal conditions and condition precedent
- Sections 129 and 130: bequest over on failure of a prior bequest
- Sections 127 to 129 of the Transfer of Property Act, 1882: onerous gifts
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.