Sections 171-172 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.
Two short sections close the gap between a specific legacy and a gift that merely names a kind of thing. Section 171 says that when a will gives "something described in general terms", the executor must buy it. Section 172 says that when a will gives the interest or produce of a fund without limiting how long the enjoyment lasts, the legatee gets the fund itself.
As per the text of the Act consulted, if there is a bequest of something described in general terms, the executor must purchase for the legatee what may reasonably be considered to answer the description (s.171). Where the interest or produce of a fund is bequeathed to a person and the will affords no indication of an intention that the enjoyment should be of limited duration, the principal, as well as the interest, belongs to the legatee (s.172).
Section 171: a thing described in general terms
Section 171 is a single sentence: if there is a bequest of something described in general terms, the executor must purchase for the legatee what may reasonably be considered to answer the description.
Contrast this with a specific legacy under section 142, which is a specified part of the property distinguished from all other parts; see our article on specific legacy defined. In a bequest in general terms, no particular item is chosen. The testator has given "a horse" or "a ring" and the executor has to find one.
The Act's illustrations:
- A bequeaths to B a pair of carriage-horses or a diamond ring. The executor must provide the legatee with such articles if the state of the assets will allow it.
- A bequeaths to B "my pair of carriage-horses". A had no carriage-horses at the time of his death. The legacy fails.
The first illustration is a gift of any pair of carriage-horses or any diamond ring, so the executor buys, within the means of the estate. The second is a gift of "my" pair, a description that connects the horses to the testator's own property. Since he had none, the legacy fails. The difference between the two is in the words of the description, and this is why drafting matters. A drafting review before a will is signed can help the testator say exactly what he means.
The words "if the state of the assets will allow it" in the first illustration tie the executor's duty to the estate's means. The text of section 171 itself does not repeat them; they are in the illustration.
Section 172: the interest or produce of a fund
Section 172 provides that where the interest or produce of a fund is bequeathed to any person, and the will affords no indication of an intention that the enjoyment of the bequest should be of limited duration, the principal, as well as the interest, shall belong to the legatee.
Two things must be true for the rule to apply:
- The bequest is of the interest or produce of a fund (not of the fund itself).
- The will gives no indication that the enjoyment is to be of limited duration.
If both are true, the legatee takes the principal as well. The Act's illustrations:
| No. | Facts | Result |
|---|---|---|
| (i) | A bequeaths to B the interest of his 5 per cent promissory notes of the Central Government. There is no other clause in the will affecting those securities | B is entitled to A's 5 per cent promissory notes of the Central Government |
| (ii) | A bequeaths the interest of his 5 and a half per cent promissory notes of the Central Government to B for his life, and after his death to C | B is entitled to the interest of the notes during his life, and C is entitled to the notes upon B's death |
| (iii) | A bequeaths to B the rents of his lands at X | B is entitled to the lands |
What the illustrations show
Illustration (i) and (iii) show the general rule: a gift of interest or rents with no limit in time is a gift of the capital. Illustration (ii) shows how a limit changes the result. When the will gives the interest to B "for his life" and then the notes to C, the enjoyment of B is limited, so B takes interest only, and C takes the notes on B's death.
In an estate this is the difference between two quite different pictures of the same words: "to my niece, the rent of my shop" can mean the shop itself, while "to my niece for her life, the rent of my shop, and then to my nephew" gives the niece only the rent.
Examples with invented names
Section 171. Usha's will gives her friend "a gold chain" and does not identify one. She owned none at death. The executor must buy a chain that may reasonably be considered to answer the description, if the estate's assets allow.
Section 171, failing. Usha's will had said "my gold chain", and she had no gold chain at death. As in the Act's second illustration, the legacy fails.
Section 172. Vikrant's will gives "the interest on my bank fixed deposit" to his sister, with nothing else about the deposit. The sister is entitled to the deposit itself.
Section 172, limited. Another will gives "the interest on my fixed deposit to my wife for her life, and after her death the deposit to my brother". The wife has interest only; the brother takes the deposit.
Where the sections apply
Schedule III lists sections 171 and 172 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. For the income-tax side of income from a fund, see our income-tax guides.
Need help with a gift described in general terms?
If a will names a kind of thing, or the interest on a fund, without saying more, the question is what the legatee actually receives. You can ask for a drafting review or consultation to read the clause.
Key takeaways
- A bequest of something described in general terms must be satisfied by the executor buying what may reasonably answer the description (s.171).
- A gift of "my" particular thing that the testator did not own fails (illustration (ii) to s.171).
- A bequest of the interest or produce of a fund, with no limit in time, carries the principal as well (s.172).
- A limit in time, such as "for life", confines the legatee to the interest (illustration (ii) to s.172).
Read next
- Sections 169 and 170: land revenue, rent and calls on shares bequeathed
- Sections 173 to 176: annuities created by a will
- Section 142: specific legacy defined
- Short form of will: drafting and requirements
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.