Sections 349-350 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.
Between a testator's death and the day the executor hands over a legacy, the legacy may earn something: wool and lambs from a flock, interest on securities, income on a residuary fund. Who gets it? Sections 349 and 350 answer, and each has an Exception for bequests that are contingent in their terms. This article explains both, with the Act's illustrations, as per the text of the Act consulted.
The legatee of a specific legacy is entitled to the clear produce of it, if any, from the testator's death (s.349). The Exception: a specific bequest contingent in its terms does not comprise the produce between the death and the vesting, and the clear produce forms part of the residue. The legatee under a general residuary bequest is entitled to the produce of the residuary fund from the testator's death (s.350). The Exception: a residuary bequest contingent in its terms does not comprise the income between the death and the vesting; that income goes as undisposed of.
Section 349: specific legacy and its produce
The legatee of a specific legacy is entitled to "the clear produce thereof, if any, from the testator's death". The word "clear" is in the text; it is not defined there. Produce is what the legacy yields: wool, lambs, interest and similar things, as the illustrations show.
The Exception
A specific bequest, contingent in its terms, does not comprise the produce of the legacy between the death of the testator and the vesting of the legacy. The clear produce of it forms part of the residue of the testator's estate.
The Act's illustrations to s.349
- A flock of sheep. A bequeaths his flock of sheep to B. Between A's death and delivery by his executor, the sheep are shorn or some of the ewes produce lambs. The wool and lambs are B's property.
- Government securities with delayed delivery. A bequeaths his Government securities to B but postpones delivery till the death of C. The interest that falls due between A's death and C's death belongs to B and must, unless he is a minor, be paid to him as it is received.
- Notes to be received at 18. The testator bequeaths all his four per cent. Government promissory notes to A when he shall complete the age of 18. A, if he completes that age, is entitled to receive the notes, but the interest that accrues between the testator's death and A's completing 18 forms part of the residue.
The first two show the general rule. The third shows the Exception: the bequest is contingent on A reaching 18, so the interest in between falls into the residue. These are the Act's own old illustrations and are not current examples.
If you are an executor holding assets that earn income while a legacy awaits delivery, or a legatee who thinks you are owed income, a short legal consultation can help you apply the text.
Section 350: residuary legatee and the produce of the residuary fund
The legatee under a general residuary bequest is entitled to "the produce of the residuary fund from the testator's death". For the residuary legatee's position more generally, see our post on residuary legatees under sections 102 and 103.
The Exception
A general residuary bequest contingent in its terms does not comprise the income which may accrue upon the fund bequeathed between the death of the testator and the vesting of the legacy. "Such income goes as undisposed of."
The Act's illustrations to s.350
- To a minor, payable at 18. The testator bequeaths the residue of his property to A, a minor, to be paid to him when he completes the age of 18. The income from the testator's death belongs to A.
- To A when he completes 18. The testator bequeaths the residue to A when he shall complete the age of 18. A, if he completes that age, is entitled to receive the residue. The income that has accrued since the testator's death goes as undisposed of.
The two illustrations differ in the words of the gift. In the first the residue is bequeathed to a minor "to be paid to him" at 18, and the income from the death belongs to A. In the second the residue is bequeathed "when he shall complete" 18, and the income goes as undisposed of. The text consulted gives the two results; it does not say more about the difference in wording, and we add nothing.
| Legacy | Rule | Exception | Where the produce goes in the Exception |
|---|---|---|---|
| Specific legacy (s.349) | Clear produce from the testator's death | Specific bequest contingent in its terms | Part of the residue |
| General residuary bequest (s.350) | Produce of the fund from the testator's death | Residuary bequest contingent in its terms | Goes as undisposed of |
A fresh example
Mr. Naidu's will gives his shares in a company to his niece Ritu outright, and the residue of his estate to his nephew Karan outright. After his death, but before the executor assents, the shares earn dividends and the residue earns interest. On the words of the sections, Ritu as the legatee of a specific legacy is entitled to the clear produce from the death, and Karan as residuary legatee to the produce of the residuary fund from the death. Now change the will: Ritu is to receive the shares "when she completes 25", and Karan is to receive the residue "when he completes 25". Those bequests are contingent in their terms. On the Exceptions, the dividends fall into the residue (s.349) and the interest on the residue goes as undisposed of (s.350).
Why this matters
- Income can be significant. In an estate that takes time to settle, produce can be a real part of what a legatee receives.
- Contingent terms change the result. The Exceptions turn on whether the bequest is contingent in its terms.
- Undisposed income needs a home. The text says only that it "goes as undisposed of"; other rules on intestacy or succession may then be relevant, and the current law should be checked.
- The destination of income depends on the type of bequest. The two sections send income to the legatee, to the residue or to "undisposed of", according to the kind of bequest and its terms.
For when a legacy must be paid, see our article on sections 334 to 337. For interest on legacies, see sections 351 to 355. Contingent bequests are also treated in Part VI of the Act; for the parallel idea between living persons, see our post on section 21 of the Transfer of Property Act, 1882.
Later amendments are not shown in the text consulted and should be checked.
Need help with income on legacies?
If you are an executor deciding where income belongs, or a legatee wanting to understand your claim to produce, we can explain the Act's rules and help you document the position. Start with our legal consultation service.
Key takeaways
- A specific legatee takes the clear produce from the testator's death (s.349), unless the bequest is contingent in its terms, in which case it goes to the residue.
- A residuary legatee takes the produce of the residuary fund from the testator's death (s.350), unless the bequest is contingent in its terms, in which case the income goes as undisposed of.
- The Act's illustrations use sheep, Government securities, promissory notes and a residue payable at 18.
Read next
- Sections 345-348: residue bequeathed for life, conversion and legacy to a minor
- Sections 351-355: interest on legacies and annuities
- Sections 332-333: executor's assent to a legacy and its effect
- Residuary legatee: sections 102 and 103 and challenging a will after death
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.