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Sections 332-333 of the Indian Succession Act, 1925: Executor's Assent to a Legacy and Its Effect

The assent of the executor or administrator is necessary to complete a legatee's title to his legacy (s.332). The assent to a specific bequest is sufficient to divest the...

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

A will may say that a house, a horse or a bundle of securities goes to a named person. Yet the Act says the legatee's title is not complete until the executor or administrator assents. Sections 332 and 333 state that rule and explain what the assent does, how it may be given, and how it can be implied from conduct. This article explains them with the Act's own illustrations, as per the text of the Act consulted.

Section 332: assent completes the title

Section 332 states the rule in one sentence: the assent of the executor or administrator is necessary to complete a legatee's title to his legacy. Until then, the legatee has been named by the will but the title is not yet complete. The text does not give a reason; it sits after the sections on the order in which debts and legacies are dealt with (see our article on sections 319 to 325).

The Act's two illustrations

  1. Government paper held with a bank. A bequeaths to B his Government paper, which is on deposit with the Imperial Bank of India. The bank has no authority to deliver the securities, nor has B a right to take possession of them, without the assent of the executor.
  2. A house in Calcutta. A bequeaths to C his house in Calcutta, in the tenancy of B. C is not entitled to receive the rents without the assent of the executor or administrator.

These are the Act's old illustrations, with an old name of a bank and a city; they show the principle and are not statements of current practice. The text consulted says nothing about what any bank or depository does today.

If you are a legatee waiting for an executor's assent, or an executor unsure when to give it, you can talk to us about legacies and estate administration.

Section 333(1): the effect of assent on a specific legacy

The assent of the executor or administrator to a specific bequest "shall be sufficient to divest his interest as executor or administrator therein, and to transfer the subject of the bequest of the legatee". There is one qualification: unless the nature or circumstances of the property require that it shall be transferred in a particular way. The text does not list what those circumstances are.

An invented example: Mrs. Rao's will leaves her sewing machine to her niece Lata. Once the executor assents, his interest as executor in the machine ends and the machine passes to Lata. If Mrs. Rao's will had left Lata a piece of land, the nature of the property might require a particular mode of transfer; the section leaves that to "the nature or the circumstances of the property".

Section 333(2): verbal, express or implied

The assent "may be verbal, and it may be either express or implied from the conduct of the executor or administrator". So there are three points: it need not be in writing, it can be said in words (express), and it can be found in the executor's conduct (implied).

The Act's five illustrations to s.333

No.Facts in the illustrationResult stated
(i)A horse is bequeathed. The executor asks the legatee to dispose of it, or a third party proposes to buy it from the executor, and he directs him to apply to the legateeAssent to the legacy is implied
(ii)The interest of a fund is directed by the will to be applied for the maintenance of the legatee during minority; the executor begins so to apply itThis is an assent to the whole of the bequest
(iii)A fund is bequeathed to A and after him to B; the executor pays the interest to AAn implied assent to the bequest to B
(iv)Executors die after paying all the debts of the testator but before satisfaction of specific legaciesAssent to the legacies may be presumed
(v)A person to whom a specific article is bequeathed takes possession and retains it without any objection by the executorHis assent may be presumed

Illustrations (iv) and (v) use the word "presumed", where (i) to (iii) use "implied". The text does not explain a difference, and we do not add one.

How assent connects to the other sections

Section 333 deals with a specific bequest. The Act then deals with a conditional assent, an executor's assent to his own legacy, the effect of assent and the time for delivery in the following sections, explained in our article on sections 334 to 337. For the order in which debts and legacies are paid, and what happens when assets fall short, see sections 326 to 331.

For beneficiaries who also hold securities in the estate, the position under company and depository rules is a separate matter outside this Act; our post on transmission of shares on the death of a shareholder is a starting point.

Later amendments are not shown in the text consulted and should be checked.

Practical points

  • Do not take possession without assent. Section 332 says assent completes the title, though illustration (v) of s.333 shows that taking possession without objection can lead to a presumption.
  • Assent need not be in writing. Sub-section (2) says it may be verbal.
  • Look at conduct. The Act's illustrations treat paying interest, applying income or directing a buyer to the legatee as signs of assent.
  • Keep a record. A record is not required by the text, but the text allows assent to be implied, so a written record helps everyone know what was done.

Need help with a legacy or an executor's assent?

If you are a legatee or an executor and need to be clear about when title passes and how assent is shown, we can explain the Act and help you document it. Start with our legal consultation service.

Key takeaways

  • The executor's or administrator's assent is necessary to complete a legatee's title (s.332).
  • Assent to a specific bequest divests the executor's interest and transfers the subject to the legatee, unless the property requires a particular mode of transfer (s.333(1)).
  • Assent may be verbal, express or implied from conduct (s.333(2)).
  • The Act's illustrations show implied assent from asking the legatee to sell, from paying interest or applying a fund, and a presumed assent from possession without objection or from executors dying after paying the debts.

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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 332-333

  • 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.

Does a legatee own the legacy as soon as the testator dies?

Section 332 says the assent of the executor or administrator is necessary to complete the legatee's title.

What does assent to a specific bequest do?

It divests the executor's interest and transfers the subject of the bequest to the legatee, unless the nature or circumstances of the property require a particular way of transfer.

The portal accepting a form does not mean the form was correct — check before you submit.

— TaxClue Compliance Desk

Sections 332-333: 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 6 questions readers ask most on this topic.

Section 332 says the assent of the executor or administrator is necessary to complete the legatee's title.

It divests the executor's interest and transfers the subject of the bequest to the legatee, unless the nature or circumstances of the property require a particular way of transfer.

No. Section 333(2) says it may be verbal, and may be express or implied.

Yes. The sub-section says it may be implied from the conduct of the executor or administrator, and the illustrations give examples.

The Act's illustration (iv) says assent to the legacies may be presumed where they die after paying all the debts.

The Act's illustration to s.332 says the legatee is not entitled to receive the rents without the assent of the executor or administrator.