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Sections 255-260 of the Indian Succession Act, 1925: grants with exception, of the rest, and of unadministered effects

Under ss.255 and 256, where the nature of the case requires an exception, probate, or letters of administration with or without the will annexed, shall be granted subject to that...

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

The last sections of Chapter II of Part IX of the Indian Succession Act, 1925 deal with three tidy-up situations. A grant may be made subject to an exception. Someone else may then take a grant of the rest of the estate. And when an executor dies or a limited grant expires with part of the estate still unadministered, a new representative may be appointed. This article explains sections 255 to 260, as per the text of the Act consulted.

Where these sections fit

The Chapter on Limited Grants began with lost wills (ss.237-240), moved to grants for others with a right (ss.241-247) and to special purposes (ss.248-254). These last sections cover exceptions and leftovers. If an estate has been partly handled and part remains, a legal consultation can help you work out which section applies.

Section 255: grant with an exception (probate or administration with the will annexed)

Whenever the nature of the case requires that an exception be made, probate of a will, or letters of administration with the will annexed, shall be granted subject to such exception. The text does not list what the exception may be; it speaks of "the nature of the case".

Section 256: administration with an exception

Whenever the nature of the case requires that an exception be made, letters of administration shall be granted subject to such exception. This repeats the same idea for letters of administration generally, without the will annexed.

Section 257: the rest of the estate

Whenever a grant with exception of probate, or of letters of administration with or without the will annexed, has been made, the person entitled to probate or administration of the remainder of the deceased's estate may take a grant of probate or letters of administration, as the case may be, of the rest of the deceased's estate.

So an excepted grant does not end the matter: another person, entitled to the remainder, may take a grant of the rest. The heading speaks of "Grants of the rest".

Section 258: effects unadministered after an executor's death

If an executor to whom probate has been granted has died, leaving a part of the testator's estate unadministered, a new representative may be appointed for the purpose of administering such part of the estate. This links to s.226, under which, where several executors have probate and one dies, the survivors take the entire representation; see ss.222-226.

Section 259: the rules for such grants

In granting letters of administration of an estate not fully administered, the Court shall be guided by the same rules as apply to original grants, and shall grant letters of administration to those persons only to whom original grants might have been made. The orders of priority in ss.219-221 and ss.232-236A therefore carry across.

Section 260: when a limited grant has expired

When a limited grant has expired, by efflux of time, or the happening of the event or contingency on which it was limited, and there is still some part of the deceased's estate unadministered, letters of administration shall be granted to those persons to whom original grants might have been made.

The word "shall" is used in s.260, whereas s.258 says "may". In s.258 the new representative is appointed for the leftover part after an executor's death. In s.260 letters follow the expiry of a limited grant, for example one limited until a will is produced under s.237.

The six sections at a glance

SectionSituationRule in the text
255Nature of the case requires an exception; probate or letters with will annexedGranted subject to the exception
256Same, for letters of administrationGranted subject to the exception
257After a grant with exceptionPerson entitled to the remainder may take a grant of the rest
258Executor dies leaving part unadministeredNew representative may be appointed for that part
259Letters for an estate not fully administeredSame rules as original grants; only those to whom original grants might have been made
260Limited grant expired and part unadministeredLetters shall be granted to those to whom original grants might have been made

A fresh example

A court grants probate of Leela's will "subject to an exception" for a plot that is in dispute, because the nature of the case requires it (s.255). Another person, entitled to the remainder of the estate, later takes a grant of the rest (s.257). Years on, the executor who held the probate dies leaving some bank balances unadministered; a new representative may be appointed to administer that part (s.258). Under s.259, in granting letters for such an estate, the Court follows the same rules as for original grants and grants them only to those to whom original grants might have been made. And if the grant had been a limited one, say limited until a will was produced, and the time or event passed with a part still unadministered, s.260 would require letters to those to whom original grants might have been made.

Points to check

  • Is the grant excepted? Sections 255 and 256.
  • Who is entitled to the remainder? Section 257.
  • Has an executor died with work left? Section 258.
  • Who can be appointed? Section 259 limits it to those who could have had original grants.
  • Has a limited grant expired? Section 260.

For the duties of an executor or administrator in handling assets, see executor duties under a will. On revocation and rectification of grants, the next Chapter begins at ss.261-263.

Need help with an excepted or leftover grant?

When part of an estate was left out of a grant, or work remained after an executor's death, the next step must follow the order of entitlement in the Act. Our team can review the grant and the unadministered items, and explain the route under the printed text. Contact us for a legal consultation and bring the grant, the estate account and the death certificate of the executor if applicable.

Key takeaways

  • Sections 255 and 256: where the nature of the case requires an exception, the grant is made subject to it.
  • Section 257: the person entitled to the remainder may take a grant of the rest.
  • Section 258: a new representative may be appointed for the unadministered part when an executor dies.
  • Section 259: the Court follows the same rules as for original grants and grants letters only to those who could have had them.
  • Section 260: when a limited grant expires with part of the estate unadministered, letters shall be granted to those to whom original grants might have been made.
  • 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 255-260

  • 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.

What is a grant "subject to an exception"?

Under ss.255 and 256, a grant made subject to an exception where the nature of the case requires it. The text does not list the possible exceptions.

Can someone else take a grant of the rest?

Yes. Section 257 allows the person entitled to the remainder to take a grant of the rest.

Check the title before the price; a bargain with a defect is not a bargain.

— TaxClue Property Desk

Sections 255-260: 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 ss.255 and 256, a grant made subject to an exception where the nature of the case requires it. The text does not list the possible exceptions.

Yes. Section 257 allows the person entitled to the remainder to take a grant of the rest.

Section 258 allows a new representative to be appointed to administer the part left unadministered.

Under s.259, only those persons to whom original grants might have been made.

Under s.260, if some part of the estate is still unadministered, letters shall be granted to those to whom original grants might have been made.

No figure or period is printed in ss.255 to 260.

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.