Sections 23-28 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.
Part IV gives the vocabulary of blood relationship that the intestate rules rely on: kindred, lineal consanguinity, collateral consanguinity and degrees. If you need to know whether an uncle or a first cousin stands nearer to a deceased person, this Part tells you how to count. If you are working out an actual family tree, a legal consultation can help set it out correctly.
Kindred is the connection of persons descended from the same stock or common ancestor (section 24). In lineal consanguinity each generation is one degree (section 25). In collateral consanguinity you reckon upwards from the deceased to the common stock and then downwards to the relative, a degree for each person (section 26). For succession there is no distinction between kin through the father and through the mother, between full blood and half blood, or between those born in the lifetime of the deceased and those conceived but later born alive (section 27).
Section 23: to whom Part IV does not apply
As per the text of the Act consulted, nothing in Part IV applies to any will made or intestacy occurring before the first day of January, 1866, or to intestate or testamentary succession to the property of any Hindu, Muhammadan, Buddhist, Sikh, Jaina or Parsi. That list differs from some others in the Act, because it adds "Parsi". The text says nothing further about those communities here.
For the sections that use these degrees, see our articles on sections 41 to 45 and sections 46 to 49.
Section 24: kindred or consanguinity
Kindred or consanguinity is the connection or relation of persons descended from the same stock or common ancestor.
Section 25: lineal consanguinity
- (1) Lineal consanguinity is that which subsists between two persons, one of whom is descended in a direct line from the other, as between a man and his father, grandfather and great-grandfather, and so upwards in the direct ascending line, or between a man and his son, grandson, great-grandson and so downwards in the direct descending line.
- (2) Every generation constitutes a degree, either ascending or descending.
- (3) A person's father is related to him in the first degree, and so likewise is his son; his grandfather and grandson in the second degree; his great-grandfather and great-grandson in the third degree, and so on.
Section 26: collateral consanguinity
- (1) Collateral consanguinity is that which subsists between two persons who are descended from the same stock or ancestor, but neither of whom is descended in a direct line from the other.
- (2) To find the degree of kindred in which a collateral relative stands to a person deceased, it is necessary to reckon upwards from the person deceased to the common stock and then downwards to the collateral relative, a degree being allowed for each person, both ascending and descending.
Section 27: no distinction for the purpose of succession
For the purpose of succession, there is no distinction (a) between those who are related to a person deceased through his father and those who are related through his mother; (b) between those related by the full blood and those related by the half blood; or (c) between those who were actually born in the lifetime of a person deceased and those who at the date of his death were only conceived in the womb but have been subsequently born alive.
Section 28: mode of computing degrees
Degrees of kindred are computed in the manner set forth in the table of kindred set out in Schedule I.
Schedule I is not printed in the copy. Only the heading "Schedule I" appears; the table itself is missing from the copy consulted. This article therefore does not draw or describe the table. The method of counting is nonetheless stated in sections 25 and 26 and in the Act's three illustrations to section 28, retold below.
The Act's illustrations to section 28
- (i) The person whose relatives are to be reckoned and his cousin-german, or first cousin, are related in the fourth degree: one degree of ascent to the father, another to the common ancestor (the grandfather), then one of descent to the uncle and another to the cousin-german, making four degrees. The copy says "as shown in the table", which is the missing table.
- (ii) A grandson of the brother and a son of the uncle (a great nephew and a cousin-german) are in equal degree, each being four degrees removed.
- (iii) A grandson of a cousin-german is in the same degree as the grandson of a great-uncle, for they are both in the sixth degree of kindred.
Counting at a glance
| Relationship | How the Act counts it | Degree |
|---|---|---|
| Father or son | Section 25(3) | First |
| Grandfather or grandson | Section 25(3) | Second |
| Great-grandfather or great-grandson | Section 25(3) | Third |
| First cousin | Illustration (i) to section 28: up to the father, up to the grandfather, down to the uncle, down to the cousin | Fourth |
| Great nephew and first cousin | Illustration (ii) | Each fourth |
| Grandson of a first cousin and grandson of a great-uncle | Illustration (iii) | Each sixth |
A fresh example
Imran Qureshi, an invented person, dies leaving no spouse and no lineal descendants. His relatives include a brother's grandson (his great nephew) and a first cousin. Counting under section 26(2): for the brother's grandson, go up to Imran's father (one), then down to the brother (two), the brother's son (three) and the grandson (four). For the first cousin, go up to the father (one) and the grandfather (two), then down to the uncle (three) and the cousin (four). That tracks illustration (ii): both are in the fourth degree. Under section 27 it makes no difference whether either is related through Imran's father or mother, or by full or half blood. The example uses invented names and applies only the printed method.
Why counting matters
The intestate chapters of Part V use "nearest degree of kindred" as a test. For when that Part applies, see the article on sections 29 and 30 for when the Part applies. Part IV only supplies the counting.
Points to flag
- Schedule I (the table of kindred) is not printed in the copy.
- In the Act's illustrations the persons are described in old terms ("cousin-german", "great-uncle") that are quoted as printed.
- Section 23 lists Parsis among those to whose succession Part IV does not apply; the Parsi rules in Part V are worded separately.
Later amendments
The copy consulted is an unofficial print showing amendments up to the Indian Succession (Amendment) Act, 2002 (26 of 2002). Later amendments should be checked.
Need help with working out who the nearest kin are?
Family trees get complicated when half-blood and step relationships are involved. If you are sorting out which relatives are in which degree for an estate, our legal consultation page explains how to book a review.
Key takeaways
- Kindred is descent from the same stock or common ancestor.
- Lineal consanguinity: every generation is a degree.
- Collateral consanguinity: count up to the common stock and down to the relative, a degree for each person.
- For succession, father's side and mother's side, full blood and half blood, born and conceived-then-born all count alike.
- Schedule I's table is not printed in the copy consulted.
Read next
- Sections 20-22: effect of marriage on property and a minor's settlement
- Sections 29-30: application of the intestate rules and when a person dies intestate
- Sections 31-35: share of widow, widower, lineal descendants and kindred
- Intestate succession under the Hindu Succession Act: Class I and Class II heirs
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.