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Sections 4-6 of the Indian Succession Act, 1925: Domicile and Succession to Movable and Immovable Property

Under section 5, succession to immovable property in India is regulated by the law of India, wherever the deceased had his domicile. Succession to movable property is regulated by...

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

Sections 4 to 6 open Part II (Of Domicile). They answer a question every cross-border estate raises: whose law decides who inherits? Immovable property in India follows the law of India; movable property follows the law of the country where the deceased had his domicile at death.

Section 4: who Part II does not cover

As per the text of the Act consulted, section 4 reads: "This Part shall not apply if the deceased was a Hindu, Muhammadan, Buddhist, Sikh or Jaina." That is the only application rule printed for Part II. The text says nothing more about those communities here, and a separate law governs their succession; see our guide on intestate succession under the Hindu Succession Act for that separate law.

Section 3 also lets the State Government exempt the members of a race, sect or tribe from sections 5 to 49, which takes in sections 5 and 6; see our article on sections 1 and 3.

For property in more than one country, a property and tax advisory review helps you list which assets sit where before you decide whose law to read.

Section 5(1): immovable property in India

Succession to the immovable property in India of a person deceased is regulated by the law of India, wherever such person may have had his domicile at the time of his death. The location of the land decides the law, not the nationality or the domicile of the owner. In the copy consulted the word "India" is in square brackets, marking it as substituted wording.

Section 5(2): movable property

Succession to the movable property of a person deceased is regulated by the law of the country in which such person had his domicile at the time of his death. The test is domicile at the time of death. Where the copy uses the word "domicile" here, later sections of Part II explain how domicile of origin and a new domicile arise; see our articles on sections 7 to 10 and sections 11 to 19.

The Act's two illustrations to section 5

The illustrations are the Act's own and use old facts.

  • Illustration (i). A has his domicile in India and dies in France. He leaves movable property in France, movable property in England, and property, both movable and immovable, in India. The succession to the whole is regulated by the law of India.
  • Illustration (ii). A, an Englishman, has his domicile in France and dies in India. He leaves property, both movable and immovable, in India. The succession to the movable property is regulated by the rules that govern, in France, the succession to the movable property of an Englishman dying domiciled in France, and the succession to the immovable property is regulated by the law of India. In the copy the second illustration reads "dies ", with the word "in" missing before the bracketed word; this is a printing slip and the meaning is clear.

Section 6: one domicile for movables

A person can have only one domicile for the purpose of the succession to his movable property. The consequence is that two countries cannot both claim to be "the domicile" for the same person's movables at the same time.

The two rules side by side

Kind of propertyWhich law regulates successionSection
Immovable property in IndiaThe law of India, wherever the deceased was domiciled at death5(1)
Movable propertyThe law of the country of the deceased's domicile at death5(2)
Domicile for movablesOne domicile only6
Deceased a Hindu, Muhammadan, Buddhist, Sikh or JainaPart II does not apply4

A fresh example

Anil Rao, an invented person, has his domicile in a country other than India at the time of his death. He owns a flat in India and a bank balance in that country. On the rule printed in section 5, the succession to the flat is regulated by the law of India, while the bank balance, a movable, follows the law of the country of his domicile. If Anil were a Hindu, Muhammadan, Buddhist, Sikh or Jaina, section 4 would say that this Part does not apply. The example applies only the printed rule; it does not decide what the law of any other country provides.

Where the text is silent

  • The sections do not say how a person proves where his domicile was; the later sections on domicile of origin and new domicile deal with how a domicile arises.
  • Section 5 does not define "movable" or "immovable" property. The text of section 5 does not list the items.
  • Nothing in sections 4 to 6 prints a procedure, a form or a fee.

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 before relying on these words.

Need help with an estate that spans more than one place?

When a deceased person leaves land in India and assets elsewhere, the first job is a clean inventory by location and kind. Our property sale and tax advisory team can help you organise that list before any sale or transfer. On the tax side of selling inherited property, see our income-tax guides.

Key takeaways

  • Immovable property in India follows the law of India, whatever the domicile (section 5(1)).
  • Movable property follows the law of the country of domicile at death (section 5(2)).
  • Only one domicile counts for movables (section 6).
  • Part II does not apply to a deceased Hindu, Muhammadan, Buddhist, Sikh or Jaina (section 4).

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 4-6

  • 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.

Which law decides who inherits a flat in India?

Section 5(1): the law of India regulates succession to the immovable property in India, wherever the deceased had his domicile at death.

Which law governs a bank balance held abroad?

Section 5(2) says movable property is regulated by the law of the country in which the deceased was domiciled at death.

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

— TaxClue Compliance Desk

Sections 4-6: 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 5(1): the law of India regulates succession to the immovable property in India, wherever the deceased had his domicile at death.

Section 5(2) says movable property is regulated by the law of the country in which the deceased was domiciled at death.

Section 6 says a person can have only one domicile for the purpose of succession to his movable property.

Section 4 says it does not apply if the deceased was a Hindu, Muhammadan, Buddhist, Sikh or Jaina.

Section 3(1) lets the State Government exempt the members of a race, sect or tribe from sections 5 to 49, as notified.

Yes. Illustration (ii) to section 5 prints "dies [India]" where the word "in" is missing; the sense is that A dies in India.