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Section 16 of the Limitation Act, 1963: Effect of Death Before the Right to Sue Accrues

If the person who would have had the right to sue or apply dies before the right accrues, or the right accrues only on a death, the period is computed from the time there is a...

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

Section 16 answers a narrow question. What happens to the period of limitation when the person who would have had the right to sue, or the person who would have been sued, dies before the right accrues, or when the right accrues only on a death? In each case, the period is counted from the time there is a legal representative who can sue or be sued.

This article follows the consolidated text of the Act consulted (latest amendment shown: Act 46 of 1999). Later amendments should be checked before you rely on it.

Section 16(1): the person entitled dies

Section 16(1) reads: "Where a person who would, if he were living, have a right to institute a suit or make an application dies before the right accrues, or where a right to institute a suit or make an application accrues only on the death of a person, the period of limitation shall be computed from the time when there is a legal representative of the deceased capable of instituting such suit or making such application."

Two situations are in the sub-section:

SituationResult
The person who would have had the right to sue or apply, if living, dies before the right accruesPeriod computed from when there is a legal representative of the deceased capable of suing or applying
The right to sue or apply accrues only on the death of a personSame: period computed from when there is such a legal representative

The key words are "capable of instituting". The period does not begin on the day of death. It begins "from the time when there is a legal representative of the deceased capable of instituting such suit or making such application". The text does not say when a legal representative comes into existence or how that is shown. This article does not add rules on that.

An illustration with invented names: Anil Gupta is due to receive a sum under a contract on 1 September 2025 for which the Schedule would give a three-year period from that date. Anil dies on 15 August 2025, before the right accrues. Under section 16(1), the period for a suit for that sum is computed from the time there is a legal representative of Anil capable of suing, not from 1 September 2025 as such. Suppose a legal representative is in place on 1 December 2025; the three years are then counted from that time, with section 12(1) excluding the first day.

If you are dealing with a claim where someone has died, a legal consultation helps you work out the starting point before you rely on a date.

Section 16(2): the person liable dies

Section 16(2) reads: "Where a person against whom, if he were living, a right to institute a suit or make an application would have accrued dies before the right accrues, or where a right to institute a suit or make an application against any person accrues on the death of such person, the period of limitation shall be computed from the time when there is a legal representative of the deceased against whom the plaintiff may institute such suit or make such application."

This mirrors sub-section (1) but looks at the opposite side.

SituationResult
The person against whom the right would have accrued, if living, dies before the right accruesPeriod computed from when there is a legal representative of the deceased against whom the plaintiff may sue or apply
The right against a person accrues on that person's deathSame

The words "against whom the plaintiff may institute such suit" matter in the same way as "capable of instituting" in sub-section (1). The period is counted from the time there is somebody who can be sued.

A second illustration: Sharma Hardware has a right to claim a sum from Manoj, which would accrue on 10 October 2025. Manoj dies on 1 October 2025. Under section 16(2), the period is computed from the time there is a legal representative of Manoj against whom Sharma Hardware may sue, not from 10 October 2025.

The Act defines "defendant" in section 2(e) to include a person whose estate is represented by the defendant as executor, administrator or other representative, and "plaintiff" in section 2(i) in a corresponding way. See sections 1 and 2.

Section 16(3): where the section does not apply

Section 16(3) reads: "Nothing in sub-section (1) or sub-section (2) applies to suits to enforce rights of pre-emption or to suits for the possession of immovable property or of a hereditary office."

Three categories are outside both sub-sections:

  1. Suits to enforce rights of pre-emption.
  2. Suits for the possession of immovable property.
  3. Suits for the possession of a hereditary office.

The words "suits" in sub-section (3) are noteworthy: sub-sections (1) and (2) speak of a suit or an application, but the exclusion in (3) names only suits. The text does not say anything more about applications in those three categories.

For a possession suit over immovable property, the Schedule gives its own starting points, which this article does not restate; read our article on possession of immovable property and adverse possession.

How section 16 differs from section 6

Section 6 looks at a person who is alive but under a disability when the period starts and gives the same period after the disability ceases. Section 16 looks at a death before the right accrues, or a right that accrues only on a death. Section 6(3) separately addresses a disabled person who dies during disability. The sections therefore do different jobs. See section 6.

Likewise, section 9 says that once time has begun to run, a later disability or inability does not stop it. Section 16 deals with the situation before the right accrues, so time has not yet begun to run for the deceased's side. The timing is the point of the section.

Special laws

Section 29(2) lets a special or local law fix its own period and applies sections 4 to 24 to it only so far as that law does not expressly exclude them. Never apply a Schedule period to a tax, insolvency, company, arbitration, consumer, MSME or cheque dishonour proceeding; check the special law. For an example, see our post on legal representation and limitation under the Companies Act, 2013.

Need help with a claim after a death?

When a debtor or a creditor has died, questions arise about who may sue or be sued and from when the period runs. We can look at your papers and dates in a legal consultation and explain where section 16 may apply.

Key takeaways

  • Section 16(1): if the person entitled dies before the right accrues, or the right accrues only on death, time runs from when there is a legal representative capable of suing or applying.
  • Section 16(2): if the person liable dies before the right accrues, or the right accrues on his death, time runs from when there is a legal representative against whom the suit or application can be brought.
  • Section 16(3) excludes pre-emption suits and suits for possession of immovable property or a hereditary office.
  • The period does not start on the day of death as such; it starts when the legal representative exists.
  • A special or local law may fix a different period (section 29(2)).

Read next

Disclaimer: Based on a consolidated text of the Limitation Act, 1963 and its Schedule whose latest amendment shown is Act 46 of 1999, as consulted on 2 October 2026. A special or local law may fix a different period; later amendments and the current procedural law 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 Section 16

  • 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.

When does limitation start if the debtor dies before the debt falls due?

Under section 16(2), it is computed from the time there is a legal representative of the deceased against whom the plaintiff may institute the suit or make the application.

When does limitation start if the creditor dies before the right accrues?

Under section 16(1), from the time there is a legal representative of the deceased capable of instituting the suit or making the application.

Keep the correspondence; the story of a dispute is told in its emails.

— TaxClue Legal Desk

Section 16: 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.

Under section 16(2), it is computed from the time there is a legal representative of the deceased against whom the plaintiff may institute the suit or make the application.

Under section 16(1), from the time there is a legal representative of the deceased capable of instituting the suit or making the application.

Both sub-sections (1) and (2) cover it: the period is computed from when the relevant legal representative exists.

No. Section 16(3) says sub-sections (1) and (2) do not apply to suits for the possession of immovable property.

No. Section 16(3) excludes suits to enforce rights of pre-emption.

No. Section 6 concerns a person under disability at the time the period is reckoned. Section 16 concerns a death before the right accrues or a right that accrues on death.