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Sections 50-51 of the Indian Succession Act, 1925: Parsi Intestate Succession, General Principles and Shares of Spouse, Children and Parents

Among Parsis, a child conceived in the womb and later born alive counts like one born in the deceased's lifetime (section 50(a)). Where a Parsi dies leaving a widow or widower and...

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

Chapter III of Part V, headed "Special Rules For Parsi Intestates", begins with sections 50 and 51. Section 50 sets three general principles. Section 51 divides the property among a widow or widower, children and parents. Section 52 is omitted in the copy; sections 53 to 56 have their own articles.

To whom Chapter III speaks

As per the text of the Act consulted, section 31 says Chapter II does not apply to Parsis, and Chapter III is headed "Special Rules For Parsi Intestates". Section 51 begins "the property of which a Parsi dies intestate". Section 29 still governs the Part as a whole, and the Part is subject to any other law for the time being in force. The text says nothing more about who is a Parsi. If you want the rules checked against a Parsi family's facts, a legal consultation can help.

Section 50: general principles

For the purpose of intestate succession among Parsis:

  • (a) there is no distinction between those who were actually born in the lifetime of a person deceased and those who at the date of his death were only conceived in the womb, but who have been subsequently born alive;
  • (b) a lineal descendant of an intestate who has died in the lifetime of the intestate without leaving a widow or widower or any lineal descendant or a widow or widower of any lineal descendant shall not be taken into account in determining the manner in which the property of which the intestate has died intestate shall be divided; and
  • (c) where a widow or widower of any relative of an intestate has married again in the lifetime of the intestate, such widow or widower shall not be entitled to receive any share of the property of which the intestate has died intestate, and shall be deemed not to be existing at the intestate's death.

Clause (b) in plain words: a descendant who died before the intestate and left nobody (no spouse, no descendant, no descendant's spouse) is ignored when the property is divided; he does not create a share. Clause (c): a widow or widower of a relative who remarried in the intestate's lifetime is treated as not existing at the death. Some words in clauses (b) and (c) are in square brackets in the copy, which marks inserted wording.

Section 51: widow or widower, children and parents

Sub-section (1). Subject to sub-section (2), the property of which a Parsi dies intestate shall be divided:

  • (a) where such Parsi dies leaving a widow or widower and children, among the widow or widower and children so that the widow or widower and each child receive equal shares;
  • (b) where such Parsi dies leaving children but no widow or widower, among the children in equal shares.

Sub-section (2). Where a Parsi dies leaving one or both parents in addition to children or widow or widower and children, the property shall be so divided that the parent, or each of the parents, shall receive a share equal to half the share of each child.

The shares in section 51 are given in equal parts, unlike the one-third and one-half fractions of section 33 for other intestates; see our article on sections 31 to 35. For the next sections of the Parsi chapter, see our articles on section 53 and sections 54 to 56.

Section 52

Section 52 is omitted in the copy: it is printed as "52.." Nothing is explained here.

The shares at a glance

SurvivorsSharesSection
Widow or widower and childrenEqual shares for spouse and each child51(1)(a)
Children onlyEqual shares among the children51(1)(b)
Parent(s) as wellEach parent: half the share of each child51(2)

A fresh example

Dinshaw Engineer, an invented person, is a Parsi who dies intestate leaving a widow, two children and his mother. Under section 51(1)(a) the widow and each child would receive equal shares; under section 51(2) the mother receives half the share of each child. Counting the widow and each child as one share apiece and the mother as half a share, there are three and a half shares in all, so the widow and each child take two-sevenths and the mother one-seventh of the property of which he died intestate. If his father were also living, he too would receive half of a child's share: the three whole shares and two half shares make four shares in all, so the widow and each child would take one-fourth and each parent one-eighth. The arithmetic is ours; the rule is the Act's.

Where the text is silent

  • Sections 50 and 51 do not say what happens to a share where a child has died before the intestate leaving descendants; section 53 covers that, and has its own article.
  • Section 51 does not deal with an intestate who leaves neither children nor a spouse; sections 54 to 56 take that up.
  • No procedure or form is printed.

Points to flag

  • The brackets opened at "[50." and "[51." close at different places in the copy, and a stray bracket ends section 56; the sections have been read through.
  • Section 52 is omitted ("Omitted by Act No. 51 of 1991").
  • Apostrophes are missing ("intestates death"); read them in.

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.

Need help with a Parsi estate?

Parsi intestacy follows its own chapter, and the shares depend on exactly who survives. If you want the family list and shares checked, see our legal consultation page.

Key takeaways

  • Chapter III has special rules for Parsi intestates; Chapter II does not apply to Parsis.
  • Conceived and later born alive counts as born in the lifetime (section 50(a)).
  • A widow or widower and each child take equal shares (section 51(1)(a)).
  • Each parent takes half the share of each child (section 51(2)).
  • Section 52 is omitted.

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 50-51

  • 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.

What is the share of a Parsi widow with children?

Section 51(1)(a): she and each child receive equal shares.

What do the parents get?

Section 51(2): the parent, or each of the parents, receives a share equal to half the share of each child.

Keep the chain of title documents together — the next buyer will ask for all of them.

— TaxClue Property Desk

Sections 50-51: 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 51(1)(a): she and each child receive equal shares.

Section 51(2): the parent, or each of the parents, receives a share equal to half the share of each child.

Section 50(a): yes, if subsequently born alive.

Section 50(c): she is not entitled to a share and is deemed not to exist at the intestate's death.

It is omitted in the copy consulted.

The text consulted does not define the word in these sections.