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Sections 232-236A of the Indian Succession Act, 1925: letters of administration with the will annexed

Under s.232, if the will names no executor, or the executor is incapable, refuses, or dies before proving or before administering the whole estate, an universal or residuary...

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Published
October 2, 2026
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Last updated: October 2026Verified against: Government sources

A will does not always have an executor who can act. Sections 232 to 236A of the Indian Succession Act, 1925 say who may then be given letters of administration with the will annexed: first a universal or residuary legatee, then that legatee's representative, then others in a set order. They also require a citation before a grant to some legatees, bar certain persons from letters of administration, and require rules to be laid before the State Legislature. This article explains the six provisions, as per the text of the Act consulted.

The scheme in one line

Probate goes only to an appointed executor (see ss.222-226). When there is no executor who can act, ss.232 to 236 supply the order of persons who may get letters of administration with the will annexed. If you are the legatee or the creditor in such a case, a legal consultation can help you decide where you stand in the order.

Section 232: universal or residuary legatees

Section 232 applies when:

  • (a) the deceased has made a will but has not appointed an executor; or
  • (b) the deceased has appointed an executor who is legally incapable or refuses to act, or who has died before the testator or before he has proved the will; or
  • (c) the executor dies after having proved the will, but before he has administered all the estate of the deceased.

In any of those cases, an universal or a residuary legatee may be admitted to prove the will, and letters of administration with the will annexed may be granted to him of the whole estate, or of so much of it as is unadministered.

For the meaning of a residuary legatee and the rules on challenging a will, see our existing article on residuary legatee under ss.102-103. The word "may" in s.232 means the Court is not compelled by the text; the section describes who may be admitted.

Section 233: the representative of a deceased residuary legatee

When a residuary legatee who has a beneficial interest survives the testator but dies before the estate has been fully administered, his representative has the same right to administration with the will annexed as the residuary legatee would have had.

The requirements are two: the legatee has a beneficial interest, and he survived the testator. The text does not define "representative" in this section.

Section 234: when there is no executor, residuary legatee or representative

When there is no executor and no residuary legatee or representative of a residuary legatee, or he declines or is incapable to act, or cannot be found, then the following may be admitted to prove the will, and letters of administration may be granted to them accordingly:

  • the person or persons who would be entitled to the administration of the estate if the deceased had died intestate; or
  • any other legatee having a beneficial interest; or
  • a creditor.

The text lists these three in one sentence joined by "or" and does not set a ranking among them in this section. For who is entitled on intestacy, see ss.217-218 and ss.219-221.

Section 235: citation before a grant to a legatee

Letters of administration with the will annexed shall not be granted to any legatee other than an universal or a residuary legatee until a citation has been issued and published in the manner mentioned later, calling on the next-of-kin to accept or refuse letters of administration. (In the copy consulted a semicolon stands before "until" in this section, a printing quirk with no change of sense.) The citation procedure is explained in our later article on s.283.

Section 236: to whom administration may not be granted

Letters of administration cannot be granted to:

  • any person who is a minor or of unsound mind; nor
  • any association of individuals unless it is a company which satisfies the conditions prescribed by rules made by the State Government, by notification in the Official Gazette, in this behalf.

The conditions are "as notified or prescribed"; this article names no rule. Compare s.223 for probate, in ss.222-226.

Section 236A: laying of rules before the State Legislature

Section 236A is printed in the copy consulted as "236-A" and in square brackets. It says that every rule made by the State Government under section 223 and section 236 shall be laid, as soon as it is made, before the State Legislature. The text names no rule and no State.

The six provisions at a glance

SectionWho or whatRule in the text
232Universal or residuary legateeAdmitted to prove the will and get letters with the will annexed where no executor, or the executor is incapable, refuses, dies before the testator or before proving, or dies leaving the estate partly unadministered
233Representative of a deceased residuary legateeSame right, if the legatee had a beneficial interest and survived the testator
234Failing thosePersons entitled on intestacy, any other beneficially interested legatee, or a creditor
235Legatee other than universal or residuaryCitation first, calling on the next-of-kin
236BarMinor, person of unsound mind, association unless a qualifying company
236ARulesRules under ss.223 and 236 laid before the State Legislature as soon as made

A fresh example

Meghna's will leaves everything to her niece Tara and names no executor. Under s.232(a), Tara, as a universal or residuary legatee, may be admitted to prove the will and get letters of administration with the will annexed of the whole estate. If Tara is granted letters but dies before the estate is fully administered, her representative can claim the same right under s.233, provided Tara had a beneficial interest and survived Meghna. Suppose instead that Meghna left only a specific gift of a necklace to a friend, Divya, and no residuary legatee: for Divya, a legatee who is not universal or residuary, s.235 requires a citation calling on the next-of-kin first. If nobody else is available, s.234 allows the persons who would be entitled on intestacy, another beneficially interested legatee or a creditor to be admitted.

Practical points

  • Start by reading the will. Is an executor named? Alive? Willing and legally capable?
  • Look for a residuary clause. Under s.232 the residuary legatee has the first claim.
  • Ask for a citation where needed. For other legatees, s.235 requires it.
  • Mind the bar. Section 236 excludes minors, persons of unsound mind and associations other than qualifying companies.
  • Rules. The rules under ss.223 and 236 are "as notified or prescribed"; check the current ones.

For how an administrator sells property under orders of a Court, see our specimen on sale deed by an administrator under court orders.

Need help getting letters of administration with the will annexed?

Whether you are a residuary legatee, a legatee who needs a citation first, or a creditor, the right route depends on the will and on who else could apply. Our team can read the will with you and set out the steps under the printed text. Book a legal consultation and bring the will, the death certificate and a list of the heirs and creditors.

Key takeaways

  • Section 232: an universal or residuary legatee may be admitted to prove the will and take letters with the will annexed where there is no executor who can act, or where the estate is left partly unadministered.
  • Section 233: the representative of a deceased residuary legatee with a beneficial interest has the same right.
  • Section 234: failing those, persons entitled on intestacy, another beneficially interested legatee or a creditor may be admitted.
  • Section 235: a citation must be issued before a grant to any other legatee.
  • Section 236: no letters to a minor, a person of unsound mind or an association other than a qualifying company; section 236A requires rules to be laid before the State Legislature.
  • 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 232-236A

  • 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.

Who can get letters of administration with the will annexed?

Under s.232, an universal or residuary legatee, where the will names no executor or the executor cannot or will not act; failing that, the persons in s.234.

What if the executor died after proving the will but before finishing?

Section 232(c) lets an universal or residuary legatee be admitted for the whole estate or the unadministered part.

Know which registrations your business actually needs — both too few and too many cost money.

— TaxClue Compliance Desk

Sections 232-236A: 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.232, an universal or residuary legatee, where the will names no executor or the executor cannot or will not act; failing that, the persons in s.234.

Section 232(c) lets an universal or residuary legatee be admitted for the whole estate or the unadministered part.

Section 233 gives the representative the same right if the residuary legatee had a beneficial interest and survived the testator but died before the estate was fully administered.

Under s.234 a legatee having a beneficial interest may be admitted in the cases it lists, and under s.235 a citation must issue first for a legatee other than a universal or residuary legatee.

A minor, a person of unsound mind, and an association of individuals unless it is a company that satisfies conditions prescribed by rules.

It requires every rule made by the State Government under ss.223 and 236 to be laid before the State Legislature as soon as it is made.

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.