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Sections 380-382 of the Indian Succession Act, 1925: Local Extent and Effect of a Succession Certificate

A certificate under Part X has effect throughout India (s.380, as printed). Subject to the Part, the certificate of the District Judge is conclusive as against the persons owing...

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

What does a succession certificate achieve once it is granted? Three sections answer: s.380 on where it has effect, s.381 on its effect on the persons who owe the debts or are liable on the securities, and s.382 on certain certificates granted abroad and in other cases. This article explains them as printed, including the bracketed passages in the copy, as per the text of the Act consulted.

Section 380: local extent

Section 380 reads: "A certificate under this Part shall have effect throughout [ ]." The copy shows "India" in square brackets, followed by "[ ]" which marks omitted words. The text does not say which words were omitted or when.

Two further paragraphs, each in square brackets, follow in the copy:

  1. The section "shall apply in the separation of Burma and Aden from India to certificates granted in Burma and Aden before the date of the separation, or after that date in proceedings which were pending at that date."
  2. It "shall also apply in [ ] the separation of Pakistan from India to certificates granted before the date of the separation, or after that date in proceedings pending at that date in any of the territories which on that date constituted Pakistan."

These passages are quoted as printed; the copy consulted carries no explanation, and this article gives none. Whether and how they apply today is outside the text consulted and should be checked against the current law.

If you hold a certificate and are asked to use it in another State, or have a question about its reach, a short legal consultation can help you read s.380 against the facts.

Section 381: effect of the certificate

Subject to the provisions of Part X, the certificate of the District Judge shall, with respect to the debts and securities specified in it:

  • be conclusive as against the persons owing such debts or liable on such securities; and
  • "notwithstanding any contravention of section 370, or other defect", afford full indemnity to all such persons as regards all payments made, or dealings had, in good faith in respect of those debts or securities to or with the person to whom the certificate was granted.

Three points are worth drawing out.

  1. Whom it protects. The persons owing the debts or liable on the securities, who pay or deal with the holder.
  2. What it protects. Payments made and dealings had, "in good faith".
  3. Despite what. Contravention of s.370 or "other defect". So a payer who acts in good faith on a certificate is protected even if the certificate should not have been granted for that debt or security.

The section protects the payer; it does not decide who is finally entitled. Section 387 says that no decision under Part X on a question of right between parties bars the trial of the same question in a suit or other proceeding between the same parties, and that the holder's liability to account to the person lawfully entitled is not affected (see our article on sections 385 to 387).

An invented example: after Mr. Hegde's death, a debtor of his, Mr. Das, pays Rs. 50,000 to Mrs. Hegde, who holds a certificate listing that debt. Mr. Das acts in good faith. On s.381, the certificate is conclusive against him as the person owing the debt and gives him full indemnity for the payment. Even if the certificate is later found to have been granted contrary to s.370, his protection stands, because the section applies "notwithstanding any contravention of section 370, or other defect".

Section 382: certificates granted abroad and in certain other cases

The copy prints this section in square brackets. It applies where a certificate in the form, as nearly as circumstances admit, of Schedule VIII:

ClauseCase, as printed
(a)Has been granted to a resident within a foreign State by an Indian representative accredited to that State
(b)Has been granted before the commencement of the Part B States (Laws) Act, 1951 (3 of 1951), to a resident within any Part B State by a District Judge of that State, or has been extended by him in such form
(c)Has been granted after the commencement of the Part B States (Laws) Act, 1951 (3 of 1951), to a resident within the State of Jammu and Kashmir by the District Judge of that State, or has been extended by him in such form

In each case the certificate "shall, when stamped in accordance with the provisions of the Court-fees Act, 1870 (7 of 1870), with respect to certificates under this Part, have the same effect in India as a certificate granted or extended under this Part".

The Act refers to the Part B States (Laws) Act, 1951 and the Court-fees Act, 1870 as printed. The reader should check the current law for the corresponding provisions. This article gives no fee, no stamp amount, and does not say whether clause (c) or the other clauses are in force today; the text consulted shows amendments only up to the Indian Succession (Amendment) Act, 2002 (26 of 2002), and later changes should be checked.

Reading the three sections together

SectionQuestionAnswer
380Where does a certificate have effect?Throughout India (as printed, with bracketed words and two bracketed paragraphs)
381What does it do for the payer?Conclusive against persons owing the debts or liable on the securities; full indemnity for good-faith payments or dealings
382Do some other certificates count?Yes, if granted in the cases (a) to (c), in the Schedule VIII form and stamped under the Court-fees Act, 1870

For the form of certificate, see our article on sections 376 to 379. For how a certificate can be revoked and what happens to payments made on a revoked one, see sections 383 and 384 and sections 385 to 387.

Practical points for a payer and a holder

  • For the payer: s.381 protects payments and dealings made in good faith to or with the person named in the certificate.
  • For the holder: the certificate is conclusive as against the debtors listed; it does not settle who is finally entitled as between claimants.
  • For a foreign certificate: s.382 requires the Schedule VIII form (as nearly as circumstances admit) and stamping under the Court-fees Act, 1870.

Our guide on how to transmit shares on the death of a shareholder explains the separate company-law process, which is outside this Act.

Need help using a certificate?

If you hold a certificate and want to use it with debtors or companies, or you are a debtor asked to pay on one, we can explain what the Act provides and help you plan. Start with our legal consultation service.

Key takeaways

  • A certificate under Part X has effect throughout India as the section is printed (s.380).
  • It is conclusive against the persons owing the debts or liable on the securities specified, and gives full indemnity for good-faith payments or dealings, despite contravention of s.370 or other defect (s.381).
  • Certificates granted in the cases listed in s.382(a) to (c), in the Schedule VIII form and stamped as the Court-fees Act, 1870 requires, have the same effect in India.

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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 380-382

  • 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.

Where does a succession certificate have effect?

Under s.380 as printed, throughout India.

Does the certificate protect a person who pays the holder?

Yes. Section 381 gives full indemnity for payments made or dealings had in good faith to or with the holder.

Stamp duty is paid on the document — an under-stamped deed causes trouble years later.

— TaxClue Property Desk

Sections 380-382: 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.

Under s.380 as printed, throughout India.

Yes. Section 381 gives full indemnity for payments made or dealings had in good faith to or with the holder.

The indemnity applies "notwithstanding any contravention of section 370, or other defect".

It is conclusive as against the persons owing the debts or liable on the securities; it does not bar trial of the question of right between parties (s.387).

Certain certificates granted by an Indian representative in a foreign State, or by a District Judge in a Part B State or the State of Jammu and Kashmir in the circumstances printed, which have the same effect in India when stamped as required.

No. It refers to the Court-fees Act, 1870 without an amount.