Section 33A 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.
Section 33A is a special rule for a widow whose husband died intestate leaving no lineal descendants. In the text consulted, she takes the whole of a small estate, or a fixed sum with interest from a larger one, and then shares in the rest under section 33. This article describes the section exactly as it stands in the copy and does not call it current law.
If the intestate left a widow but no lineal descendants and the net value of his property does not exceed five thousand rupees, the whole belongs to the widow. If it exceeds five thousand rupees, she takes five thousand rupees, with a charge on the whole property for that sum and interest at 4 per cent. per annum from the date of death until payment, and then shares in the residue as provided in section 33. The section does not apply in the cases listed in sub-section (5).
The text consulted and its caution
The section is printed in square brackets in the copy, and its heading reads "33-A". As per the text of the Act consulted, which shows amendments up to the Indian Succession (Amendment) Act, 2002 (26 of 2002), the section reads as below. Whether the sums and the rate are still the figures in force must be checked in an up-to-date text. If you are applying the section to a real estate, a legal consultation can confirm the position before any division is made.
Sub-section (1): the small estate
Where the intestate has left a widow but no lineal descendants and the net value of his property does not exceed five thousand rupees, the whole of his property shall belong to the widow.
Sub-section (2): the larger estate
Where the net value exceeds the sum of five thousand rupees, the widow shall be entitled to five thousand rupees thereof and shall have a charge upon the whole of such property for such sum of five thousand rupees, with interest thereon from the date of the death of the intestate at 4 per cent. per annum until payment.
Sub-section (3): in addition to her share of the residue
The provision for the widow made by this section shall be in addition and without prejudice to her interest and share in the residue of the estate remaining after payment of the said sum of five thousand rupees with interest as aforesaid, and such residue shall be distributed in accordance with the provisions of section 33 as if it were the whole of the intestate's property.
In other words, the sum with interest comes first, and what remains is divided as if it were the whole estate, using the one-third, one-half and whole rules of section 33. For those rules, see our article on sections 31 to 35.
Sub-section (4): how "net value" is found
The net value of the property shall be ascertained by deducting from the gross value thereof all debts, and all funeral and administration expenses of the intestate, and all other lawful liabilities and charges to which the property shall be subject.
Sub-section (5): where the section does not apply
Section 33A does not apply:
- (a) to the property of
- (i) any Indian Christian,
- (ii) any child or grandchild of any male person who is or was at the time of his death an Indian Christian, or
- (iii) any person professing the Hindu, Buddhist, Sikh or Jaina religion the succession to whose property is, under section 24 of the Special Marriage Act, 1872 (3 of 1872), regulated by the provisions of this Act;
- (b) unless the deceased dies intestate in respect of all his property.
The copy prints the name of the Special Marriage Act, 1872 in square brackets. The Act is quoted as printed; please check the current law for the corresponding provision. "Indian Christian" is defined in section 2(d); see our article on section 2. Clause (b) means the special provision is for the case of a total intestacy only, so a person who left a will disposing of part of his property falls outside it.
The two cases side by side
| Net value of property | Widow takes | Rest of the estate |
|---|---|---|
| Does not exceed five thousand rupees | The whole | None remaining |
| Exceeds five thousand rupees | Five thousand rupees, with a charge on the whole property and interest at 4 per cent. per annum from the date of death until payment | The residue is distributed under section 33 as if it were the whole of the property; she also has her interest and share in that residue |
The worked method
- Find the gross value of the property.
- Deduct all debts, funeral and administration expenses and other lawful liabilities and charges (sub-section (4)) to reach the net value.
- If the net value is five thousand rupees or less, the whole goes to the widow (sub-section (1)).
- If it is more, pay the widow five thousand rupees with interest at 4 per cent. per annum from the date of death (sub-section (2)).
- Divide the remainder under section 33 (sub-section (3)).
A fresh example
Salim Ahmed, an invented person, dies intestate, leaving a widow and a brother, no lineal descendants, and having made no will. Assume Part V applies to his property and that none of the exclusions in sub-section (5) fits him. His property is worth ninety thousand rupees gross and has debts and expenses of ten thousand rupees. The net value, on sub-section (4), is eighty thousand rupees, which exceeds five thousand rupees. The widow is entitled to five thousand rupees with interest at 4 per cent. per annum from the date of death until payment, and the remainder is divided under section 33(b): one-half to her and one-half to the kindred. The figures are invented and the method is the Act's.
Points to flag
- Heading "33-A" in the copy and the whole section in square brackets: the bracket marks inserted wording; the copy does not say by which law.
- The sums and the rate in the text are rupee figures printed as they are; the text consulted does not adjust them.
- The sub-section (3) wording "as if it were the whole of such intestate's property" is quoted as printed.
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, particularly for the sum, the rate and the list of exclusions.
Need help with calculating a widow's entitlement?
The order of steps matters: net value first, then the fixed sum with interest, then the residue. If you want the working checked against the papers, our legal consultation page explains how to book a review.
Key takeaways
- Applies only where the intestate left a widow and no lineal descendants.
- Net value up to five thousand rupees: the whole goes to the widow.
- Net value above five thousand rupees: five thousand rupees with a charge and 4 per cent. per annum interest, then the residue under section 33.
- Net value is gross value less debts, funeral and administration expenses and other lawful liabilities and charges.
- Does not apply to the property listed in sub-section (5)(a), or unless the deceased died intestate as to all his property.
Read next
- Sections 31-35: share of widow, widower, lineal descendants and kindred
- Sections 36-39: distribution among children, grandchildren and remoter descendants
- Sections 29-30: when a person dies intestate
- Tax on inheritance and will: is it taxable?
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.