Sections 46-49 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.
Sections 46 to 49 finish Chapter II. They deal with the mother as sole heir (section 46), brothers and sisters when neither parent is alive (section 47), the nearest degree of kindred when no closer heir survives (section 48), and the rule that a child's earlier advancements are not counted against his share (section 49).
If the father is dead and the mother lives, with no brother, sister, nephew or niece, the mother takes the property (section 46). With no lineal descendant, father or mother, the property is divided equally among brothers and sisters and the children of those who died before him, the children taking only their parent's share (section 47). With none of those, it is divided equally among relatives in the nearest degree of kindred (section 48). Money or property the intestate gave a child in life is not taken into account when that child's share is worked out (section 49).
The sections before these, on a father and on a mother with brothers and sisters, are in our article on sections 41 to 45.
Section 46: the mother alone
As per the text of the Act consulted, if the intestate's father is dead, but the mother is living, and there is neither brother, nor sister, nor child of any brother or sister of the intestate, the property shall belong to the mother. If a lawyer's help is needed to confirm that no sibling line exists, a legal consultation can help you check the family history first.
Section 47: neither lineal descendant, nor father, nor mother
Where the intestate has left neither lineal descendant, nor father, nor mother, the property shall be divided equally between his brothers and sisters and the child or children of such of them as may have died before him, such children (if more than one) taking in equal shares only the shares which their respective parents would have taken if living at the intestate's death.
Section 48: neither lineal descendant, nor parent, nor brother, nor sister
Where the intestate has left neither lineal descendant, nor parent, nor brother, nor sister, his property shall be divided equally among those of his relatives who are in the nearest degree of kindred to him. The degrees are counted as sections 25 and 26 set out; see our article on sections 23 to 28.
The Act's illustrations to section 48
- (i) A, the intestate, has left a grandfather and a grandmother and no other relative in the same or a nearer degree. They, being in the second degree, will be entitled to the property in equal shares, exclusive of any uncle or aunt, uncles and aunts being only in the third degree.
- (ii) A has left a great-grandfather, or a great-grandmother, and uncles and aunts, and no other relative in the same or a nearer degree. All of these being in the third degree will take equal shares.
- (iii) A left a great-grandfather, an uncle and a nephew, but no relative in a nearer degree. All of these being in the third degree will take equal shares.
- (iv) Ten children of one brother or sister of the intestate, and one child of another brother or sister, constitute the class of relatives of the nearest degree of kindred. They will each take one-eleventh of the property.
Illustration (iv) shows the contrast with section 47: when the nearest relatives are the children of brothers and sisters in section 48's setting, they take per head, one-eleventh each, not by the share of their parents.
Section 49: children's advancements not brought into hotchpot
Where a distributive share in the property of a person who has died intestate is claimed by a child, or any descendant of a child, of such person, no money or other property which the intestate may, during his life, have paid, given or settled to, or for the advancement of, the child by whom or by whose descendant the claim is made shall be taken into account in estimating such distributive share.
"Hotchpot" is the word in the heading. In plain terms, a child does not have gifts or settlements from the intestate in his life set against the share he claims.
The section is worded for claims by "a child, or any descendant of a child". The text does not extend it to a spouse or to other kindred, and it prints no further rule on advancements.
The ladder at a glance
| If the intestate leaves | Who takes | Section |
|---|---|---|
| Mother only, no brother, sister, nephew or niece | The mother | 46 |
| No descendant, father or mother | Brothers and sisters, and children of those who died, equally | 47 |
| No descendant, parent, brother or sister | Relatives in the nearest degree of kindred, equally | 48 |
| A child claiming a share | Earlier advancements to that child are not counted | 49 |
A fresh example
Farida Khan, an invented person, dies intestate. She has no widower, no descendants, and her parents are dead. She had one brother, who died earlier leaving a son, and one sister, who survives her. Section 47 divides the property equally between the sister and the brother's son, and the brother's son takes the share his father would have taken, which is half. In a second case, Farida had no brother or sister at all and left only an uncle and a grandmother. Section 48 places the grandmother in the second degree and the uncle in the third, so the grandmother alone is in the nearest degree and takes the whole. Both results follow the printed rules and the Act's illustrations (i) and (iv).
Where the text is silent
- Sections 46 to 49 do not say what happens if nobody at all survives; section 34 sends the property to the Government where the intestate has left no widow and none who are of kindred to him.
- Section 49 does not say how an advancement is proved.
- They print no form or fee.
Points to flag
- The copy prints "Childrens advancements" without the apostrophe; read it in.
- No printing slip is noted in these four sections.
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. Part V does not apply to the property of a Hindu, Muhammadan, Buddhist, Sikh or Jaina (section 29), and Chapter II does not apply to Parsis (section 31).
Need help with a distant-kin estate?
When no spouse, child or parent survives, the work is in tracing relatives and fixing their degrees. For a review of the tree and the shares that follow from it, see our legal consultation page. For tax questions on inherited assets, see our income-tax guides.
Key takeaways
- A surviving mother takes alone if there are no brothers, sisters, nephews or nieces (section 46).
- With neither parent nor descendant, brothers, sisters and their children share (section 47).
- Failing them, the nearest degree of kindred takes equally (section 48).
- Gifts and settlements to a child in life are not set against that child's share (section 49).
Read next
- Sections 41-45: intestate without lineal descendants
- Sections 50-51: Parsi intestate succession
- Sections 31-35: share of widow, widower, lineal descendants and kindred
- Succession planning and inheritance tax under the Income Tax Act 2025
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.