Sections 316-318 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.
Chapter VII of Part IX begins with the executor's first duties: arrange the funeral if the estate can bear it, file an inventory of what the deceased left, and later file an account of what was done with it. Sections 316, 317 and 318 set these duties and the time limits that go with them. This article explains them, as per the text of the Act consulted.
It is the duty of an executor to provide funds for the necessary funeral ceremonies, in a manner suitable to the deceased's condition, if he left sufficient property (s.316). An executor or administrator must exhibit in the Court an inventory within six months from the grant, and an account within one year, or within such further time as the Court may appoint (s.317(1)). Intentional omission after the Court requires it is deemed an offence under section 176 of the Indian Penal Code, and an intentionally false inventory or account is deemed an offence under section 193 of that Code. Where a grant is meant to have effect throughout India, the inventory covers all movable and immovable property in India, with the value in each State stated separately (s.318).
Section 316: the funeral
Section 316 is a single sentence. It is the duty of an executor to provide funds for the performance of the necessary funeral ceremonies of the deceased in a manner suitable to his condition, if he has left property sufficient for the purpose.
The words carry two limits. The ceremonies must be "necessary" and the manner must be "suitable to his condition". And the duty arises only "if he has left property sufficient for the purpose". The section speaks of an executor; it does not mention an administrator. The priority of funeral expenses among other payments is dealt with in a later section, covered in our article on sections 319 to 325.
If you are an executor and a family dispute has arisen about the funeral or about what should be recorded in the inventory, a short legal consultation can help you see how the Act frames the duty.
Section 317(1): the inventory and the account
An executor or administrator shall, within six months from the grant of probate or letters of administration, or within such further time as the Court which granted the probate or letters may appoint, exhibit in that Court an inventory. The inventory contains:
- a full and true estimate of all the property in possession;
- all the credits; and
- all the debts owing by any person to which the executor or administrator is entitled in that character.
He shall, "in like manner", within one year from the grant or within such further time as the said Court may appoint, exhibit an account of the estate, showing the assets which have come to his hands and the manner in which they have been applied or disposed of.
| Document | Time limit as printed | What it must show |
|---|---|---|
| Inventory | Six months from the grant, or further time the Court appoints | Full and true estimate of property in possession, credits, and debts owing to the executor or administrator in that character |
| Account | One year from the grant, or further time the Court appoints | Assets that came to his hands and how they were applied or disposed of |
These are the same two periods that appear in the forms of probate and letters of administration, which are explained in our article on sections 289 and 290. For the general picture of what an executor does after probate, see our guide on executor duties under a will.
Section 317(2) to (4): form and offences
- Form. The High Court may prescribe the form in which an inventory or account is to be exhibited. The text consulted prints no form; it should be read as prescribed.
- Omission. If an executor or administrator, on being required by the Court to exhibit an inventory or account, intentionally omits to comply with the requisition, he shall be deemed to have committed an offence under section 176 of the Indian Penal Code (45 of 1860).
- False inventory or account. The exhibition of an intentionally false inventory or account shall be deemed an offence under section 193 of that Code.
The Act's references to the Indian Penal Code are quoted as printed. The reader should check the current law for the corresponding provisions; this article does not explain those sections or state any penalty, because the text of s.317 does not.
Note the words of s.317(3): the offence arises when the Court "requires" and the executor "intentionally" omits. A late filing within the time the Court has appointed is not described there as an offence.
A fresh example
Meenal obtains probate of her father's will in March. Within six months she must exhibit in the Court an inventory of all property in her possession, all credits, and all debts owing to the estate. By the following March she must exhibit an account showing the assets that came to her hands and what she did with them. If the Court has appointed further time on her application, the later date applies. If the Court requires her to file and she intentionally does not, sub-section (3) applies.
Section 318: property in any part of India
Section 318 applies "in all cases where a grant has been made of probate or letters of administration intended to have effect throughout [ *]". The brackets and the omitted words are as printed. In those cases:
- The executor or administrator shall include in the inventory all the deceased's movable and immovable property situate in India.
- The value of the property situate in each State shall be separately stated in the inventory.
- The probate or letters of administration "shall be chargeable with a fee corresponding to the entire amount or value of the property affected thereby wheresoever situate" within India.
The section refers to a fee but prints no amount, and this article states none. The fee rules are outside the text consulted and should be checked. For stamp duty and registration on other documents, our stamp duty overview is a starting point, but it does not replace the Court's fee rules.
Points for executors and administrators
- Count from the date of the grant. Both periods run from the grant, not from the death.
- Ask for more time in good time. The text lets the Court appoint further time for both the inventory and the account.
- Be accurate. The text treats an intentionally false inventory or account as an offence.
- Cover the whole estate where the grant extends across India. Include movable and immovable property in every State and state values separately.
Later amendments to these sections are not shown in the text consulted and should be checked.
Need help preparing an inventory or account?
If you are an executor or administrator and want help understanding what the Court requires, or how to organise the figures for an inventory and account, we can guide you. Start with our legal consultation service.
Key takeaways
- The executor must provide funds for the necessary funeral ceremonies if the estate suffices (s.316).
- Inventory within six months, account within one year of the grant, or further time appointed by the Court (s.317(1)).
- Intentional omission or an intentionally false inventory or account is deemed an offence under the Indian Penal Code sections named (s.317(3) and (4)).
- For a grant meant to have effect throughout India, the inventory covers movable and immovable property in India with each State's value separate (s.318).
Read next
- Sections 308-315: expenditure, commission, purchase by executor and several executors
- Sections 319-325: collecting the estate and order of payment of debts
- Sections 289-290: grant under seal and forms of probate and letters of administration
- Executor duties under a will: probate, inventory and distribution
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.