Next due
20 OCTGSTR-3B · Summary return · Sep 2026tomorrow 21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 2 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 11 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 19 days 11 NOVGSTR-1 · Outward supplies · Oct 2026in 23 days 15 NOVPF & ESI · Contributions · Oct 2026in 27 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 33 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 41 days
All due dates

Sections 376-379 of the Indian Succession Act, 1925: Extension, Forms, Amendment and Court-Fee Deposit for a Succession Certificate

On the holder's application, a District Judge may extend the certificate to any debt or security not originally specified, with the same effect as if originally specified...

Published
Updated
Reading time
8 min
Views
10
Questions
6 answered
  • Expert Reviewed
  • Medium Complexity
  • In-Depth Guide
Topic
Property Law
Published
October 2, 2026
Last updated
Oct 2, 2026
Reading time
8 min
0:00
Last updated: October 2026Verified against: Government sources

A succession certificate lists specific debts and securities. What if more turn up later? What form does the certificate take? Can the powers over a security be changed? And what happens to the fee deposit? Sections 376 to 379 answer these four questions, and Schedule VIII gives the forms. This article explains them, as per the text of the Act consulted.

Section 376: extension

Sub-section (1)

A District Judge may, on the application of the holder of a certificate under Part X, extend the certificate to any debt or security not originally specified in it. Every such extension "shall have the same effect as if the debt or security to which the certificate is extended had been originally specified therein".

Sub-section (2)

On the extension of a certificate, powers with respect to the receiving of interest or dividends on, or the negotiation or transfer of, any security to which the certificate has been extended may be conferred. A bond or further bond or other security for the purposes mentioned in section 375 may be required, "in the same manner as upon the original grant of a certificate". For the original powers and the bond, see our article on sections 374 and 375.

An invented example: Mr. Thakur holds a certificate listing a debt owed by one debtor. Later he discovers a Government security that belonged to the deceased. He applies to the District Judge for an extension. If the Judge extends it, the certificate has the same effect for that security as if it had been listed in the first place, and the Judge may confer the powers over the security and may require a further bond.

If you hold a certificate and have found further debts or securities, a short legal consultation can help you decide on the extension application.

Section 377 and Schedule VIII: the forms

Certificates shall be granted and extensions shall be made, "as nearly as circumstances admit, in the Forms set forth in Schedule VIII". The phrase "as nearly as circumstances admit" means the forms are followed closely but not rigidly.

The form of certificate as printed

Schedule VIII is headed "(See section 377) Forms of certificate and extended certificate". The first form reads, in substance:

  1. It opens "In the Court of" and is addressed "To A.B.", reciting that the person applied on a blank date for a certificate "under Part X of the Indian Succession Act, 1925" in respect of the debts and securities set out.
  2. A table of Debts with columns for: serial number; name of debtor; amount of debt, including interest, on date of application for certificate; description and date of instrument, if any, by which the debt is secured.
  3. A table of Securities with columns for: serial number; description (distinguishing number or letter of security); name, title or class of security; amount or par value of security; market-value of security on date of application for certificate.
  4. The grant: "This certificate is accordingly granted to you and empowers you to collect those debts" followed by bracketed alternatives about receiving interest on, negotiating or transferring "those securities".
  5. A line "Dated this day of" and the signature line "District Judge".

The form of extension as printed

The second form begins "In the Court of" and states that on the application of A.B., made on a blank date, the Judge hereby extends the certificate to the debts and securities set out in tables of the same shape. It ends: "This extension empowers A.B. to collect those debts" followed by bracketed alternatives about interest or dividends, negotiating and transferring, then the date and "District Judge".

Gaps in the printed forms

The copy consulted prints the table headings run together across the page, and the closing sentences of both forms are printed as strings of bracketed fragments (""), so the exact choices are not clear from the print. The tables carry no entries. We describe what is legible and do not reconstruct the missing arrangement of the words; the official text should be checked for the full form.

FormOpensTablesCloses
Certificate"In the Court of ... To A.B." and reference to Part XDebts; SecuritiesGrant to collect the debts and powers over the securities; date; District Judge
Extended certificate"In the Court of ..." on the application of A.B.Debts; SecuritiesExtension empowers A.B. to collect the debts and powers over the securities; date; District Judge

Section 378: amendment of powers over securities

Where a District Judge has not conferred on the holder any power with respect to a security specified in the certificate, or has only empowered him to receive interest or dividends on, or to negotiate or transfer, the security, the Judge may, on application made by petition and on cause shown to his satisfaction, amend the certificate by conferring any of the powers mentioned in section 374 or by substituting any one for any other of those powers.

So there are two cases: no power given, or only one kind of power given. In either, the certificate may be amended to confer powers or to substitute one for another.

Section 379: the deposit towards the Court-fee

Sub-section (1): every application for a certificate or for the extension of a certificate shall be accompanied by a deposit of a sum equal to the fee payable under the Court-fees Act, 1870 (7 of 1870), in respect of the certificate or extension applied for. The Act refers to that Act as printed; the reader should check the current law for the corresponding provision. The text consulted prints no amount of the fee, and this article states none.

Sub-section (2): if the application is allowed, the sum deposited shall be expended, under the direction of the Judge, in the purchase of the stamp to be used for denoting the fee payable.

Sub-section (3): any sum received under sub-section (1) and not "extended" under sub-section (2) shall be refunded to the person who deposited it. The copy prints "extended" where "expended" seems meant; this is a printing slip, and the sense is a refund of any part not spent on the stamp.

So the sequence is: deposit with the application, expenditure on the stamp if allowed, refund of the rest. For stamp rules on other documents, see our stamp duty overview; it is a general guide and does not state the fee for a certificate.

Putting it together

  • Extend rather than re-apply. Section 376 allows an extension to later-found debts or securities.
  • Follow the forms. Schedule VIII is the model, "as nearly as circumstances admit".
  • Powers can be changed later. Section 378 lets the Judge confer or substitute powers over securities.
  • Deposit and refund. Section 379 ties the deposit to the fee and refunds any surplus.

Later amendments, State amendments and rules on fees are not shown in the text consulted and should be checked.

Need help with an extension or amendment?

If you hold a succession certificate and need to extend it, change the powers over a security or understand the fee deposit, we can explain the Act and help you prepare. Start with our legal consultation service.

Key takeaways

  • A District Judge may extend a certificate to further debts or securities on the holder's application, with the same effect as if originally specified (s.376).
  • Certificates and extensions follow Schedule VIII, as nearly as circumstances admit (s.377).
  • The Judge may amend a certificate to confer or substitute powers over a security (s.378).
  • A deposit equal to the Court-fee accompanies each application; any part not spent on the stamp is refunded (s.379).

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 376-379

  • 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.

Can a succession certificate be extended to new debts?

Yes. On the holder's application, a District Judge may extend it to any debt or security not originally specified (s.376(1)).

Does an extension have the same effect?

Yes, as if the debt or security had been originally specified.

A clean record is built one small filing at a time, not in the week before an inspection.

— TaxClue Compliance Desk

Sections 376-379: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,350 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

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.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Yes. On the holder's application, a District Judge may extend it to any debt or security not originally specified (s.376(1)).

Yes, as if the debt or security had been originally specified.

Those in Schedule VIII, as nearly as circumstances admit (s.377).

Yes. Under s.378, on petition and cause shown, the Judge may confer any power mentioned in s.374 or substitute one for another.

No. Section 379 refers to the fee payable under the Court-fees Act, 1870 and requires a deposit equal to it, without an amount.

It is refunded to the person who deposited it (s.379(3)).