Sections 143-149 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 142 defines a specific legacy. Sections 143 to 149 then work through the borderline cases: a sum of money described by reference to the stock it is invested in, a bequest of stock the testator happens to hold, a money legacy with a postponed date, articles listed alongside a residue, property left to people in succession, and what happens to a specific legacy when the estate is short of assets.
As per the text of the Act consulted: a legacy of a certain sum is not specific merely because the stock, funds or securities in which it is invested are described (s.143). A bequest in general terms of a certain amount of a kind of stock is not specific merely because the testator held that kind at the date of the will (s.144). A money legacy is not specific merely because its payment is postponed until property is reduced to a certain form or remitted to a certain place (s.145). Articles enumerated alongside a residue are not specifically bequeathed (s.146). Property specifically bequeathed to persons in succession is retained in form (s.147); if not specific, it is sold and the proceeds invested (s.148). A specific legacy does not abate with general legacies when assets fall short (s.149).
Section 143: a certain sum, with the investment described
Where a certain sum is bequeathed, the legacy is not specific merely because the stock, funds or securities in which it is invested are described in the will. The Act's illustration: A bequeaths to B 10,000 rupees of his funded property; 10,000 rupees of his property now invested in shares of the East Indian Railway Company; or 10,000 rupees at present secured by mortgage of the Rampur factory. No one of these legacies is specific.
The test is the nature of the gift. It is a gift of a sum, and the description of where the money sits does not turn it into a gift of the investment itself. Compare the first illustration to section 142, where the thing given is a particular security. Our article on section 142 sets out the definition.
Section 144: stock held at the date of the will
Where a bequest is made in general terms of a certain amount of any kind of stock, the legacy is not specific merely because the testator was, at the date of his will, possessed of stock of the specified kind, to an equal or greater amount than the amount bequeathed.
The Act's illustration: A bequeaths to B 5,000 rupees of five per cent Government securities. At the date of the will A had five per cent Government securities for 5,000 rupees. The legacy is not specific.
The words "in general terms" matter. If the will had said "my five per cent Government securities", the position would be different on section 142. Whether the testator holds the stock at the date of the will does not, on its own, make the gift specific.
Section 145: a money legacy with postponed payment
A money legacy is not specific merely because the will directs its payment to be postponed until some part of the property of the testator has been reduced to a certain form, or remitted to a certain place. The Act's illustration: A bequeaths 10,000 rupees and directs that the legacy be paid as soon as A's property in India shall be realised in England. The legacy is not specific.
Section 146: articles enumerated with a residue
Where a will contains a bequest of the residue of the testator's property along with an enumeration of some items of property not previously bequeathed, the articles enumerated shall not be deemed to be specifically bequeathed. The section prints no illustration. In plain terms, a residuary clause that lists items does not turn those items into specific legacies.
If you are reading a will that mixes a residuary clause with a list of items and cannot tell which gifts are specific, a legal consultation can help before the executor decides the order of payment.
Sections 147 and 148: property left to people in succession
Section 147 deals with property specifically bequeathed to two or more persons in succession. It shall be retained in the form in which the testator left it, although it may be of such a nature that its value is continually decreasing. The Act's illustrations:
- A has a lease of a house for a term of years, fifteen of which are unexpired at his death, and bequeaths the lease to B for his life and after B's death to C. B enjoys the property as A left it, although if B lives for fifteen years C can take nothing.
- A has an annuity during the life of B and bequeaths it to C for his life and after C's death to D. C enjoys the annuity as A left it, although if B dies before D, D can take nothing.
Section 148 deals with the other case. Where property comprised in a bequest to two or more persons in succession is not specifically bequeathed, it shall, in the absence of any direction to the contrary, be sold, and the proceeds invested in such securities as may be authorised or directed by a general rule, and the fund thus constituted shall be enjoyed by the successive legatees according to the terms of the will. The section leaves the choice of securities to what is authorised or directed as prescribed; this article names no rule. The Act's illustration: A, having a lease for a term of years, bequeaths all his property to B for life and after B's death to C. The lease must be sold, the proceeds invested as stated in the section, and the annual income paid to B for life. At B's death the capital is paid to C.
Comparing 147 and 148
| Point | Section 147 | Section 148 |
|---|---|---|
| Kind of bequest | Specific, to persons in succession | Not specific, to persons in succession |
| What happens to the property | Retained in the form the testator left it | Sold; proceeds invested in authorised securities |
| Result for the successive legatees | First enjoys the property as it stands, even if its value decreases | Income to the first, capital to the next, from the fund |
| Can the will change it? | Not stated | "in the absence of any direction to the contrary" |
The contrast in the Act's two lease illustrations is the clearest guide. In section 147 the lease is itself bequeathed, so the first legatee keeps it as it stands. In section 148 the testator left "all his property", which is not a specific gift of the lease, so the lease is sold and the proceeds are invested.
Section 149: no abatement for a specific legacy
If there is a deficiency of assets to pay legacies, a specific legacy is not liable to abate with the general legacies. No illustration is printed. The effect is that when the estate cannot pay every legacy in full, general legacies are cut back first; the specific legacy is not reduced alongside them. For the rules on abatement in the administration stage, see our article on abatement of legacies.
Examples with invented names
Section 143. A will gives "10,000 rupees from my fixed deposit with the State bank" to a friend. It is a gift of a sum; the mention of the deposit does not make it specific.
Section 145. A will gives 2 lakh rupees to a niece "to be paid once my land in the hills is sold". The payment is postponed, but the gift is still a money legacy and is not specific.
Section 147. A will leaves a leasehold shop to a wife for life and then to a son. The shop is specifically bequeathed to persons in succession and is kept in the form the testator left it.
Section 149. The estate is short. A will had given a ring to a daughter and 1 lakh rupees to a nephew. The ring is a specific legacy and does not abate with the money legacy.
Where the sections apply
Schedule III lists sections 143 to 149 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 sorting specific and general legacies?
When an estate is short or a will mixes sums, stock and listed articles, the order in which legacies are met depends on which are specific. You can start with a legal consultation.
Key takeaways
- A certain sum is not specific merely because the investment is described (s.143).
- A bequest of a certain amount of a kind of stock is not specific merely because the testator held that stock (s.144).
- A postponed money legacy is not specific (s.145).
- Articles enumerated with a residue are not specifically bequeathed (s.146).
- Specific property to successive legatees is kept in form; other property is sold and invested (ss.147, 148).
- A specific legacy does not abate with general legacies (s.149).
Read next
- Section 142: specific legacy defined
- Sections 150 and 151: demonstrative legacy and order of payment
- Sections 152 to 156: ademption of a specific legacy
- Sections 326 to 331: indemnity before paying legacies and abatement of legacies
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.