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Sections 157-161 of the Indian Succession Act, 1925: ademption of stock and of goods described by place

As per the text of the Act consulted: where a portion of a fund is specifically bequeathed to one legatee and a demonstrative legacy is charged on the same fund to another, and...

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

Sections 152 to 156 set the general rules on ademption. Sections 157 to 161 deal with five particular situations: a fund that has been partly drawn on, stock that has been sold, stock sold in part, and goods described by a place from which they are later removed.

Section 157: order of payment after the testator receives part of the fund

Section 157 applies where three things combine:

  1. A portion of a fund is specifically bequeathed to one legatee.
  2. A legacy charged on the same fund is bequeathed to another.
  3. The testator receives a portion of that fund, and the remainder is insufficient to pay both.

In that case the specific legacy is paid first, the residue (if any) of the fund is applied, as far as it will extend, to the demonstrative legacy, and the rest of the demonstrative legacy is paid out of the general assets of the testator.

The Act's illustration: A bequeaths to B 1,000 rupees, part of the debt of 2,000 rupees due from W. He also bequeaths to C 1,000 rupees to be paid out of the debt due from W. A afterwards receives 500 rupees, part of that debt, and dies leaving only 1,500 rupees due from W. Of these 1,500 rupees, 1,000 belong to B and 500 are to be paid to C. C also receives 500 rupees out of the general assets of the testator.

The figure of 500 rupees appears in square brackets in the copy ("[500]"); the brackets mark inserted or substituted words and the copy does not say by which Act.

This is the combination of section 151 (order of payment from a fund) and the ademption rules in sections 155 and 156 (partial receipt). See our article on sections 150 and 151 for the first, and sections 152 to 156 for the second.

If you are administering an estate in which a testator drew part of a fund after making the will, a legal consultation helps to apply the order correctly.

Sections 158 and 159: stock that is gone, in whole or in part

Section 158 provides that where stock which has been specifically bequeathed does not exist at the testator's death, the legacy is adeemed. The Act's illustration: A bequeaths to B his capital stock in East India Stock and his promissory notes of the Central Government for 10,000 rupees in their 4 per cent loan. A sells the stock and the notes. The legacies are adeemed. (The copy prints a "#" after the figure 1,000 for the East India Stock; it is a printing slip and is flagged here, not corrected.)

Section 159 covers stock that exists only in part. The legacy is adeemed so far as regards that part of the stock which has ceased to exist. Illustration: A bequeaths to B his 10,000 rupees in the 5 and a half per cent loan of the Central Government. A sells one-half of his 10,000 rupees in the loan. One-half of the legacy is adeemed.

The pairing is simple. Section 158 is the whole; section 159 is the part. Compare sections 155 and 156 in the previous article, which deal with receipt of money rather than sale of stock.

Sections 160 and 161: goods described by a place

These two sections protect a legatee where goods are described by reference to a place and are later moved.

Section 160 provides that a specific bequest of goods under a description connecting them with a certain place is not adeemed by reason that they have been removed from such place from any temporary cause, or by fraud, or without the knowledge or sanction of the testator. The Act's two illustrations:

  1. A bequeaths to B all his household goods in or about his dwelling-house in Calcutta at the time of his death. The goods are removed from the house to save them from fire. A dies before they are brought back.
  2. The same bequest. During A's absence on a journey, the whole of the goods are removed from the house. A dies without having sanctioned their removal.

Neither legacy is adeemed.

Section 161 provides that the removal of the thing bequeathed from the place in which it is stated in the will to be situated does not constitute an ademption where the place is only referred to in order to complete the description of what the testator meant to bequeath. The Act's three illustrations:

  1. A bequeaths to B all the bills, bonds and other securities for money belonging to him now lying in his lodgings in Calcutta. At his death these effects had been removed from the lodgings.
  2. A bequeaths to B all his furniture then in his house in Calcutta. He has a house in Calcutta and another at Chinsurah, in which he lives alternately, possessing one set of furniture only, which he removes with himself to each house. At his death the furniture is in the house at Chinsurah.
  3. A bequeaths to B all his goods on board a certain ship then lying in the river Hughli. The goods are removed by A's directions to a warehouse, in which they remain at his death.

No one of these legacies is revoked by ademption.

Telling 160 and 161 apart

PointSection 160Section 161
Wording of the giftGoods described as connected with a place at a given time (for example "which shall be in or about my house at the time of my death")Goods described as being in a place at the time of the will, where the place only completes the description
Why the goods movedTemporary cause, fraud, or without the testator's knowledge or sanctionAny removal, including by the testator's own directions (illustration (iii))
ResultNot adeemedNot adeemed

Compare illustration (i) to section 152, where the testator himself takes another house into which he removes all his goods, and the legacy of household goods in a named house is adeemed. The two illustrations use the same words about household goods, and the results differ because of why the goods left the house: in section 152 the testator himself took another house and moved all his goods there, while in section 160 the goods were removed for a temporary cause, by fraud, or without his sanction. Section 161 adds the case where the place is named only to complete the description of what the testator meant to give. The text does not draw the line more precisely than its illustrations do, and the exact words of each will decide.

Examples with invented names

Stock sold. Inder's will gives "my 500 shares in Nova Mills" to his daughter. He sells all 500 shares two years before his death. Under section 158 the legacy is adeemed.

Part sold. If he had sold 200 of the 500 shares, section 159 adeems the legacy as to the 200; the 300 remaining go to the daughter.

Goods moved by a tenant's fraud. Jaya's will gives "all the furniture in my flat at Lajpat Nagar" to her brother. A tenant removes it without her knowledge and she dies before finding out. Under section 160 the legacy is not adeemed.

Place only describes. Kabir's will gives his nephew "my paintings now hanging in my study". Before death he moves them to a gallery. If the study is named only to complete the description of the paintings, section 161 says the removal is not an ademption.

Where the sections apply

Schedule III lists sections 157 to 161 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 stock or household-goods bequest?

When shares were sold or goods moved after a will was made, the answer depends on how the will described them. You can start with a legal consultation.

Key takeaways

  • If a testator receives part of a fund and the rest cannot pay both, the specific legacy is paid first (s.157).
  • Specifically bequeathed stock that no longer exists at death is adeemed (s.158); if it exists in part, only the missing part is adeemed (s.159).
  • Goods described by a place are not adeemed by temporary removal, fraud or removal without the testator's knowledge or sanction (s.160).
  • A place that only completes the description does not cause ademption on removal (s.161).

Read next

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 157-161

  • 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 happens if stock bequeathed in a will is sold before death?

The specific legacy is adeemed (section 158), or adeemed as to the part sold (section 159).

Who is paid first if the fund falls short after the testator drew on it?

The specific legacy is paid first, then the demonstrative legacy from the residue of the fund, and the balance from the general assets (section 157).

Settle the facts first; the right section and the right form follow from them.

— TaxClue Compliance Desk

Sections 157-161: 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.

The specific legacy is adeemed (section 158), or adeemed as to the part sold (section 159).

The specific legacy is paid first, then the demonstrative legacy from the residue of the fund, and the balance from the general assets (section 157).

Not under section 160, which protects removal from a temporary cause.

Section 161 covers removal where the place only completes the description. Section 152 shows a case where removal by the testator into another house adeems the legacy. The wording of the will decides.

Debts and rights to receive money are dealt with in sections 154 to 156 (see our earlier article).

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.