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Sections 227-231 of the Indian Succession Act, 1925: effect of probate, will proved abroad and renunciation of executorship

Under s.227, probate establishes the will from the death of the testator and renders valid all intermediate acts of the executor as such. Under s.228, where a will has been proved...

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Last updated: October 2026Verified against: Government sources

Five connected rules sit in sections 227 to 231 of the Indian Succession Act, 1925. Probate establishes the will from the death. A will proved outside the State can be the basis of letters of administration with a copy annexed. An executor who has not renounced must be cited before anyone else gets letters. An executor can renounce, orally before the Judge or in writing, and once he does he cannot apply for probate. And when an executor renounces or fails to accept in time, the will may still be proved. This article explains each, as per the text of the Act consulted.

Section 227: effect of probate

Probate of a will, when granted, establishes the will from the death of the testator and renders valid all intermediate acts of the executor as such. In the copy consulted the heading and the text of s.227 run together on one line ("Effect of probate. Probate of a Will ..."); that is a printing quirk and no words are missing.

The effect goes back to the moment of death, which is why the executor's acts in the interval between death and the grant are made valid "as such", that is, in his capacity as executor. Contrast s.221 for letters of administration, which does not validate intermediate acts tending to diminish or damage the estate; see our article on ss.219-221.

If you have probate in hand and want to know what it protects, a legal consultation can walk through the interim steps taken since the death.

Section 228: a will proved outside the State

Section 228 applies when a will has been proved and deposited in a Court of competent jurisdiction situated beyond the limits of the State, whether within or beyond the limits of India, and a properly authenticated copy of the will is produced. In that case, letters of administration may be granted with a copy of such copy annexed.

The word "India" appears in square brackets in the copy consulted; the definition of India in s.2(cc) is printed as "the territory of India excluding the State of Jammu and Kashmir", and this article reports that as printed. "State" is defined in s.2(g).

For wills of people living abroad, the questions of apostille and ancillary probate are the subject of our guide on NRI wills, OCI wills, probate and ancillary probate. That guide is not a substitute for reading s.228; the section is about letters of administration with a copy annexed, and the text prints no further steps.

Section 229: no letters to others until the executor is cited

When a person appointed an executor has not renounced the executorship, letters of administration shall not be granted to any other person until a citation has been issued, calling upon the executor to accept or renounce his executorship.

Proviso. When one or more of several executors have proved a will, the Court may, on the death of the survivor of those who have proved, grant letters of administration without citing those who have not proved.

(In the copy consulted the words of the heading of s.229 are spaced out across the line; nothing is missing.) The citation itself is a procedure covered in a later article, on citations in probate proceedings (s.283).

Section 230: form and effect of renunciation

The renunciation may be made:

  • orally in the presence of the Judge; or
  • by a writing signed by the person renouncing.

When made, it shall preclude him from ever thereafter applying for probate of the will appointing him executor. The words "ever thereafter" show how final it is. If you are an executor who may want to renounce, consider the effect before you sign or speak.

The text gives no form of words for the writing and no time for the oral renunciation.

Section 231: when an executor renounces or fails to accept in time

If an executor renounces or fails to accept an executorship within the time limited for acceptance or refusal, then:

  • the will may be proved; and
  • letters of administration with a copy of the will annexed may be granted to the person who would be entitled to administration in case of intestacy.

The text of s.231 prints no figure for the time limited for acceptance or refusal. For who is entitled in case of intestacy, see ss.217-218 and ss.219-221.

The five sections together

SectionSubjectRule in the text
227Effect of probateEstablishes the will from the death; intermediate acts of the executor are valid
228Will proved beyond the StateLetters with a copy of the authenticated copy annexed may be granted
229Executor who has not renouncedNo letters to others until a citation calls on the executor to accept or renounce; proviso on several executors
230RenunciationOral before the Judge or in a signed writing; bars any later application for probate
231Renunciation or failure to accept in timeWill may be proved; letters with a copy of the will annexed to the person who would be entitled on intestacy

A fresh example

Bhaskar names his friend Naveen as executor. After Bhaskar's death, Naveen wants nothing to do with the estate. Under s.229, nobody else can be given letters of administration until a citation has been issued calling on Naveen to accept or renounce. Naveen renounces by a signed writing, as s.230 allows. From then on he is precluded from ever applying for probate of that will. Under s.231, the will may be proved and letters of administration with a copy of the will annexed granted to the person who would be entitled to administration if Bhaskar had died intestate. Once probate or such letters are granted, the effect on intermediate acts follows the relevant sections: s.227 for probate to an executor.

Practical points

  • Before renouncing, think. Section 230 bars any later application for probate.
  • Executors who say nothing. Section 229 calls for a citation before letters go to someone else.
  • The time for acceptance. Section 231 refers to the time limited; the text prints no figure.
  • Foreign grants. Section 228 covers a will proved and deposited in a Court beyond the State.

Executors who accept have duties; see executor duties under a will.

Need help with accepting or renouncing as executor?

An executor's choice has lasting effects, and the Court needs the steps in the right order. Our team can read the will and explain the options under the printed text before you decide. Reach us through legal consultation and bring the will, any codicil and any notice you have received.

Key takeaways

  • Section 227: probate establishes the will from the death of the testator and makes valid the executor's intermediate acts as such.
  • Section 228: a will proved and deposited in a Court beyond the State can lead to letters of administration with a copy of the authenticated copy annexed.
  • Section 229: no letters to others until a citation calls on the executor to accept or renounce; proviso for several executors.
  • Section 230: renunciation is oral before the Judge or by signed writing, and bars a later application for probate.
  • Section 231: if the executor renounces or fails to accept in time, the will may be proved and letters with a copy annexed granted to the person entitled on intestacy.
  • The copy consulted shows amendments up to the Indian Succession (Amendment) Act, 2002 (26 of 2002); later amendments should be checked.

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 227-231

  • 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.

From when does probate take effect?

Under s.227, probate establishes the will from the death of the testator.

What about things the executor did before probate?

Section 227 renders valid all intermediate acts of the executor as such.

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

— TaxClue Property Desk

Sections 227-231: 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 7 questions readers ask most on this topic.

Under s.227, probate establishes the will from the death of the testator.

Section 227 renders valid all intermediate acts of the executor as such.

Yes, in the presence of the Judge, or by a writing signed by the person renouncing (s.230).

No. Section 230 says renunciation precludes him from ever thereafter applying for probate of the will appointing him.

Section 229 requires a citation calling on him to accept or renounce before letters go to anyone else. If he fails to accept within the time limited, s.231 allows the will to be proved and letters with a copy annexed to be granted to the person entitled on intestacy.

It covers a will proved and deposited in a Court of competent jurisdiction beyond the limits of the State, whether within or beyond India, on production of a properly authenticated copy.

This article follows the text consulted, which shows amendments up to the Indian Succession (Amendment) Act, 2002 (26 of 2002). Later amendments should be checked before acting.