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Sections 134-137 of the Indian Succession Act, 1925: condition subsequent and time for performing a condition

As per the text of the Act consulted: a bequest may be made with the condition super-added that it shall cease to have effect in case a specified uncertain event shall happen, or...

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Published
October 2, 2026
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Oct 10, 2026
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Last updated: October 2026Verified against: Government sources

Some conditions in a will are met before the legatee takes. Others work the other way: the legatee takes, and then loses the bequest if something happens. Sections 134 to 137 deal with that second kind, and with what happens when the legatee acts so that the condition cannot be performed, or does not perform it in time.

Section 134: a bequest that ceases on an event

Section 134 provides that a bequest may be made with the condition super-added that it shall cease to have effect in case a specified uncertain event shall happen, or in case a specified uncertain event shall not happen.

This is the mirror of section 131. There, a condition sends the thing to someone else. Here, the condition ends the legatee's interest. The Act's five illustrations:

No.FactsResult
(i)An estate to A for his life, with a proviso that if he cuts down a certain wood the bequest ceasesA cuts down the wood and loses his life-interest
(ii)An estate to A, provided that if he marries under 25 without the consent of the executors named in the will, it ceases to belong to himA marries under 25 without that consent; the estate ceases to belong to him
(iii)An estate to A, provided that if he shall not go to England within three years after the testator's death, his interest ceasesA does not go within the time; his interest ceases
(iv)An estate to A, with a proviso that if she becomes a nun she ceases to have any interestA becomes a nun and loses her interest under the will
(v)A fund to A for life, then to B if B is then living, with a proviso that if B becomes a nun the bequest to her ceasesB becomes a nun in A's lifetime and loses her contingent interest

The illustrations use old settings, such as a journey to England and entry into a religious order. They are the Act's illustrations and not current facts.

If you are reading a will whose gift can be cut short by a later event, a drafting review of the clause helps before anyone relies on it.

Section 135: the event must be one that could be a lawful condition

Section 135 states that, in order that a condition that a bequest shall cease to have effect may be valid, it is necessary that the event to which it relates be one which could legally constitute the condition of a bequest as contemplated by section 120.

So the tests in sections 126 and 127 (an impossible condition, or one contrary to law or morality) and the rules in section 120 on specified uncertain events carry through to a condition that ends a bequest. The text of the section does not repeat those tests; it points to section 120 and to a lawful condition. For those sections see our articles on sections 120 and 121 and sections 126 to 128.

Section 136: the legatee who defeats the condition himself

Section 136 deals with a bequest made with a condition super-added that, unless the legatee performs a certain act, the subject-matter shall go to another person, or the bequest shall cease to have effect, but no time is specified for the performance of the act. If the legatee takes any step which renders impossible or indefinitely postpones the performance of the act required, the legacy goes as if the legatee had died without performing such act.

The Act's two illustrations:

  1. A bequest is made to A, with a proviso that unless he enters the Army, the legacy shall go over to B. A takes Holy Orders and thereby renders it impossible that he should fulfil the condition. B is entitled to receive the legacy.
  2. A bequest is made to A, with a proviso that it shall cease to have any effect if he does not marry B's daughter. A marries a stranger and thereby indefinitely postpones the fulfilment of the condition. The bequest ceases to have effect.

The reasoning is simple. Where the will gives no time, a legatee might be tempted to leave the act undone for ever while keeping the legacy. The section treats a step that makes the act impossible, or puts it off indefinitely, as if the legatee had died without doing it. The section applies only where no time is specified.

Section 137: where a time is specified

Section 137 provides that where the will requires an act to be performed by the legatee within a specified time, either as a condition to be fulfilled before the legacy is enjoyed, or as a condition upon the non-fulfilment of which the subject-matter of the bequest is to go over to another person or the bequest is to cease to have effect, the act must be performed within the time specified. The one exception: unless the performance of it be prevented by fraud, in which case such further time shall be allowed as shall be requisite to make up for the delay caused by such fraud.

Two points stand out. First, the section covers both a condition precedent and a condition subsequent. Second, the only exception printed is fraud, and the extra time is measured by the delay the fraud caused. The section prints no other excuse. Compare illustration (vii) to section 128, where performance within a reasonable time but not within the specified time earned nothing; see our article on sections 126 to 128.

The copy prints the heading of section 137 with the sentence "Further time in case of fraud" running on after a full stop, which is a printing feature of the copy and not an error in substance.

Examples with invented names

Condition subsequent. Leela's will leaves a house to her nephew Manoj "so long as he lives in it, and if he rents it out, his interest shall end". Manoj rents it out. This is a condition that the bequest shall cease on an event, as in section 134.

Legatee defeats the condition. A will leaves 2 lakh rupees to Nikhil "unless he leaves the country, in which case it goes to his sister". No time is stated. Nikhil leaves the country permanently. Reading section 136, the legacy goes as if he had died without performing the act required, so the sister takes.

Time fixed, fraud. A will leaves land to Omar if he pays 1 lakh rupees to a trust within six months of the testator's death. A relative falsely tells Omar that the trust has closed, and he pays six weeks late. Section 137 allows such further time as is needed to make up for the delay caused by the fraud.

Where the sections apply

Schedule III lists sections 134 to 137 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 sections for transfers between living persons; see our article on sections 31 to 34 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 drafting a condition that can end a gift?

Conditions that end a gift, or that set a deadline, are easy to write loosely. Our drafting team can read the wording with you and test it against sections 134 to 137.

Key takeaways

  • A bequest may be made to cease on a specified uncertain event (s.134).
  • The event must be one that could lawfully be a condition under section 120 (s.135).
  • Where no time is specified, a step that makes the act impossible or indefinitely postpones it is treated as a failure to perform (s.136).
  • Where a time is specified, the act must be performed within it; fraud earns further time to make up the delay (s.137).

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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 Sections 134-137

  • 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 is a condition subsequent?

A condition added to a bequest providing that it shall cease to have effect if a specified uncertain event happens or does not happen (section 134).

What if the event is unlawful or impossible?

Section 135 says the event must be one that could legally constitute the condition of a bequest as contemplated by section 120.

If a rule seems to have changed, check the date of what you are reading before you act on it.

— TaxClue Compliance Desk

Sections 134-137: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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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.

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Questions, answered

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

A condition added to a bequest providing that it shall cease to have effect if a specified uncertain event happens or does not happen (section 134).

Section 135 says the event must be one that could legally constitute the condition of a bequest as contemplated by section 120.

Under section 136, if the legatee takes a step that renders the act impossible or indefinitely postpones it, the legacy goes as if he had died without performing it.

Section 137 requires performance within the time specified, unless fraud prevented it.

Such further time as is requisite to make up for the delay caused by the fraud.

They are listed in Schedule III for the wills described in section 57; section 58 as printed excludes Muhammadans from Part VI. Check the current law.