Section 191 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 191 of the Indian Succession Act, 1925 lets a person who is ill and expects to die soon give away movable property by delivering it to another, to be kept as a gift if the giver dies of that illness. The gift is not a will, but it takes effect only on death. This article explains the three sub-sections and the Act's three illustrations, as per the text of the Act consulted.
Under s.191(1), a man may give away, by a gift made in contemplation of death, any movable property that he could dispose of by will. Under s.191(2), such a gift is made where a man who is ill and expects to die shortly of his illness delivers possession of the property to another to keep as a gift in case the donor dies of that illness. Under s.191(3), the giver may resume it, and it does not take effect if he recovers from that illness or if he survives the person to whom it was made.
What the section is about
A will takes effect only on death, and the Act has long chapters on how a will is made. A gift made in contemplation of death is different. It is a gift made while the giver is alive and ill, completed by delivery, and conditional on his dying of that illness. Section 191 is the only section of Chapter XXIII of the Act, headed "Of gifts in Contemplation of Death".
Readers who handle estates should know about it for one reason: an ill person's last-minute handing over of a watch, keys or a bearer note can be a gift under this section, without a will and without probate. Whether it actually is one depends on the three tests below. If you have a specific handover to evaluate, a legal consultation can help test the facts against the text.
Section 191 does not name the people it applies to; the text consulted prints it as a general provision. A word on schedules: Schedule III, which lists the sections of Part VI applied to certain wills of Hindus, Buddhists, Sikhs and Jainas, does not list s.191 (it ends at s.190), and in any case it concerns wills, not gifts made in contemplation of death. Where a separate law governs a family's property, that separate law has to be checked on its own terms.
Sub-section (1): what can be given
Section 191(1) says a man may dispose, by a gift made in contemplation of death, of any movable property which he could dispose of by will. Two limits follow from the words.
- The property must be movable. The section does not mention immovable property such as land or a house.
- The giver must be able to dispose of it by will. A thing that he could not leave by will cannot be given under this section.
For the nature of immovable property gifts between living persons, see our article on gift of immovable property under the Transfer of Property Act.
Sub-section (2): when a gift is "in contemplation of death"
The sub-section defines the term. A gift is said to be made in contemplation of death where a man:
- is ill, and
- expects to die shortly of his illness, and
- delivers to another the possession of any movable property,
- to keep as a gift in case the donor shall die of that illness.
All four elements are in the printed text. Mere illness is not enough: the giver must expect to die shortly of the illness. Mere words are not enough: the possession must be delivered. And the delivery must be to keep as a gift in case of death from that illness.
Sub-section (3): resumption and failure
Under s.191(3), such a gift:
- may be resumed by the giver;
- shall not take effect if he recovers from the illness during which it was made; and
- shall not take effect if he survives the person to whom it was made.
So the gift is unlike an ordinary completed gift, which cannot be taken back simply because the giver changes his mind. Here the giver keeps a power of resumption, and the gift falls away on recovery or on the receiver's earlier death.
The Act's three illustrations
The illustrations use old forms of property (a bond, a promissory note of the Central Government, a bill of exchange, mortgage-deeds) and are the Act's own illustrations.
Illustration (i). A, being ill and in expectation of death, delivers to B, to be retained in case of A's death, a watch, a bond granted by C to A, a bank-note, a promissory note of the Central Government endorsed in blank, a bill of exchange endorsed in blank and certain mortgage-deeds. A dies of the illness during which he delivered them. The Act says B is entitled to the watch, the debt secured by C's bond, the bank-note, the promissory note, the bill of exchange and the money secured by the mortgage-deeds.
Illustration (ii). A, being ill and in expectation of death, delivers to B the key of a trunk, or the key of a warehouse in which goods of bulk belonging to A are deposited, intending to give B control over the contents or the goods and asking him to keep them in case of A's death. A dies of that illness. The Act says B is entitled to the trunk and its contents, or to A's goods of bulk in the warehouse.
Illustration (iii). A, being ill and in expectation of death, puts certain articles in separate parcels and marks on them the names of B and C. The parcels are not delivered during A's life. A dies of that illness. The Act says B and C are not entitled to the contents of the parcels.
The third illustration shows why delivery matters. Marking the names is not delivery.
A fresh example
Rohit, ill and expecting to die shortly, hands his niece Pooja a sealed bag holding jewellery and says, "Keep this as yours if I do not get through this illness." Rohit recovers and lives for many years. Under s.191(3) the gift does not take effect because he recovered from the illness during which it was made. Suppose instead he had died of that illness. Then the elements of s.191(2) would be met on these facts, and the question would be only whether the property is movable property that Rohit could dispose of by will. If Rohit had only written Pooja's name on the bag and kept it with him, the facts would be closer to illustration (iii).
Summary table
| Point | What the text says |
|---|---|
| Kind of property | Movable property that the giver could dispose of by will |
| Giver's state | Ill, and expects to die shortly of his illness |
| Act needed | Delivery of possession to another, to keep as a gift in case the donor dies of that illness |
| Giver's power | May resume the gift |
| Gift does not take effect if | The giver recovers from that illness, or survives the person to whom it was made |
Points to check on the facts
- Was possession delivered? The key of a trunk or warehouse delivered with the intent to give control counts in the Act's illustration (ii); labelled parcels left behind do not, in illustration (iii).
- Did the giver die of that illness? The text ties the gift to death from the illness during which it was made.
- Did the giver resume it? The gift may be resumed by the giver.
- Is it movable? The section speaks of movable property only. For land or a house, the sections on wills and on gifts between living persons have to be read.
Other laws also deal with gifts made while the giver is alive. A parallel rule for transfers between living persons appears in Sections 127-129 of the Transfer of Property Act, 1882 on onerous gifts, universal donee and gifts in contemplation of death. Read that Act's own text; this article describes only s.191. For tax on property that comes to a family after a death, see our income-tax guides, for example tax on inheritance and will.
Need help with a deathbed gift or a disputed handover?
If a relative has delivered goods or documents shortly before a death, or if a family disputes whether something was a gift, the facts on delivery, illness and timing matter. Our team can go through them with you. Speak to us through legal consultation and bring a note of dates, the items concerned and any papers that were handed over.
Key takeaways
- Section 191(1): a gift in contemplation of death covers movable property that the giver could dispose of by will.
- Section 191(2): the giver is ill, expects to die shortly of the illness and delivers possession to another to keep as a gift if he dies of that illness.
- Section 191(3): the giver may resume the gift; it does not take effect if he recovers or survives the receiver.
- The Act's third illustration shows that marking parcels without delivery does not give the named persons anything.
- The copy consulted shows amendments up to the Indian Succession (Amendment) Act, 2002 (26 of 2002); later amendments should be checked.
Read next
- Sections 187-190: acceptance of benefit as election and the time to elect
- Sections 192-194: relief against wrongful possession of a deceased person's property
- Sections 184-186: who is not put to election and the exception
- Gift deed: onerous gift, conditional gift and revocation
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.