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Sections 22-24 of the Transfer of Property Act, 1882: Transfers to a Class on Uncertain Events and to Survivors

Section 22: where an interest is created for such members only of a class as attain a particular age, it does not vest in a member who has not reached that age. Section 23: where...

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Property Law
Published
October 2, 2026
Last updated
Oct 9, 2026
Reading time
8 min
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Last updated: October 2026Verified against: Government sources

Sections 22, 23 and 24 add three specific rules to the law on vested and contingent interests. As per the text of the Act consulted, they cover a gift to members of a class who attain a particular age, a gift that depends on an uncertain event with no time stated, and a gift to such of certain persons as survive.

Section 22: members of a class who attain a particular age

Section 22 reads: "Where, on a transfer of property, an interest therein is created in favour of such members only of a class as shall attain a particular age, such interest does not vest in any member of the class who has not attained that age."

The key words are "such members only". The gift is not to the whole class. It is to those who reach the age. A member who has not reached the age has no vested interest yet.

Example. Vandana Joshi transfers a farm "to those of my grandchildren who reach the age of 21". Her grandchildren are 10, 15 and 22. The 22-year-old has reached the age. The 10-year-old and 15-year-old have not, so the interest does not vest in them yet. Each will take if and when he or she reaches 21, as the document provides.

This links with the idea of a contingent interest in section 21; see our article on section 21, contingent interest. Section 22 is a specific instance for class gifts with an age condition.

If you are writing a gift to a class of family members, make clear who is in the class and what the age condition is. A legal consultation can help you test the wording.

Section 23: an uncertain event with no time mentioned

Section 23 reads: "Where, on a transfer of property, an interest therein is to accrue to a specified person if a specified uncertain event shall happen, and no time is mentioned for the occurrence of that event, the interest fails unless such event happens before, or at the same time as, the intermediate or precedent interest ceases to exist."

Let us separate the parts:

PartMeaning
"to a specified person"The taker is named or identified
"if a specified uncertain event shall happen"The gift depends on an uncertain event
"no time is mentioned"The document does not say by when the event must occur
"intermediate or precedent interest"An earlier interest in the same property, such as a life interest
ResultThe interest fails unless the event happens before or at the same time as that earlier interest ends

Example. Faisal Ahmed transfers a shop to his wife Zoya for life, and then to his nephew Imran "if Imran becomes a doctor". No time is mentioned for Imran to become a doctor. If Imran becomes a doctor before Zoya's death, or at the same time, the gift to Imran is within section 23. If Imran qualifies only after Zoya has died, the interest fails under the section.

The lesson for drafting is simple: state a time for the event. If you do not, section 23 supplies an outer limit: the end of the earlier interest.

Section 24: survivors at an unspecified time

Section 24 reads: "Where, on a transfer of property, an interest therein is to accrue to such of certain persons as shall be surviving at some period, but the exact period is not specified, the interest shall go to such of them as shall be alive when the intermediate or precedent interest ceases to exist, unless a contrary intention appears from the terms of the transfer."

So if a gift says "to such of C and D as survive", without saying survive until when, the Act supplies the date: when the earlier interest ends.

The Act's illustration

A transfers property to B for life, and after his death to C and D, equally to be divided between them, or to the survivor of them. C dies during the life of B. D survives B. At B's death the property passes to D.

Present-day example. Gaurav Anand transfers a house to his brother Harsh for life, then to Harsh's two children Isha and Jai "or to the survivor of them". Isha dies while Harsh is still alive. Jai is alive when Harsh dies. Under section 24, Jai takes the house. If the document had shown a different intention, such as "to the children's heirs if either dies", the section would give way to it, because it applies "unless a contrary intention appears".

Side-by-side

QuestionSection 22Section 23Section 24
SubjectMembers of a class who attain a particular ageA specified person if a specified uncertain event happensSuch of certain persons as survive at an unspecified period
Gap in the documentNone; the age is statedNo time mentioned for the eventExact period of survival not specified
RuleDoes not vest in a member below the ageFails unless the event happens before or with the end of the earlier interestGoes to those alive when the earlier interest ends
Can the document change it?The section states the ruleThe text does not add a contrary-intention clauseYes, unless a contrary intention appears

What to check before relying on these sections

  1. Is there an earlier interest? Sections 23 and 24 speak of an "intermediate or precedent interest", for example a life interest.
  2. Is the date stated? If the time of the event or of survival is stated, sections 23 and 24 do not fill a gap.
  3. Who is in the class? For section 22, list the members and their ages.
  4. Is there a contrary intention? In section 24 the document can displace the rule.
  5. Has the interest already vested? If so, the vested interest rules in sections 19 and 20 apply; see our article on sections 19 and 20.
  6. Do the earlier limits on unborn persons apply? See our article on sections 13 and 14.

Where these rules affect who may sell or mortgage a property, the buyer's lawyer should ask for the original deed that created the interests.

Need help with a deed that gives property on a future event?

Gifts to a class, to survivors, or on an event that may never happen are easy to word badly. We can review the draft with you through a legal consultation.

Key takeaways

  • Section 22: an interest for members of a class who attain a particular age does not vest in a member who has not attained that age.
  • Section 23: if an interest depends on an uncertain event and no time is mentioned, it fails unless the event happens before or at the same time as the earlier interest ends.
  • Section 24: where the survival period is not specified, the interest goes to those alive when the earlier interest ends, unless a contrary intention appears.
  • Name the event, the time and the class clearly in any deed.
  • The Act's illustration for section 24 shows the property passing to the surviving person.
  • Later amendments and State changes should be checked.

Read next

Disclaimer: Based on a publisher's print of the Transfer of Property Act, 1882 showing amendments up to the Transfer of Property (Amendment) Act, 2002 (3 of 2003), as consulted on 2 October 2026. State amendments, later amendments, stamp duty and registration charges are not covered and 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 22-24

  • 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.

Does a gift to grandchildren "who reach 21" vest in a child of 10?

No. Section 22 says the interest does not vest in a member of the class who has not attained the age.

What if the document does not say by when an uncertain event must happen?

Under section 23 the interest fails unless the event happens before, or at the same time as, the intermediate or precedent interest ceases to exist.

Stamp duty is paid on the document — an under-stamped deed causes trouble years later.

— TaxClue Property Desk

Sections 22-24: 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.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

No. Section 22 says the interest does not vest in a member of the class who has not attained the age.

Under section 23 the interest fails unless the event happens before, or at the same time as, the intermediate or precedent interest ceases to exist.

An earlier interest in the same property, for example a life interest that must end before the later gift takes effect.

Under section 24 it goes to those alive when the intermediate or precedent interest ceases to exist, unless a contrary intention appears.

Yes, section 24 applies unless a contrary intention appears from the terms of the transfer.

A transfers to B for life, then to C and D or the survivor. C dies in B's lifetime and D survives B, so at B's death the property passes to D.