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Section 53 of the Indian Succession Act, 1925: Share of a Predeceased Child of a Parsi Intestate

Where a Parsi dies leaving any lineal descendant and a child has died in his lifetime, the share that child would have taken is divided as follows. If the child was a son, his...

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Property Law
Published
October 2, 2026
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Oct 13, 2026
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Last updated: October 2026Verified against: Government sources

Section 53 answers one question in the Parsi chapter: what happens to the share of a Parsi intestate's child who died before him? The answer depends on whether the child was a son or a daughter, and then repeats down the generations. If you are working through a Parsi family tree, a legal consultation can help place each person correctly.

The opening words

As per the text of the Act consulted, section 53 begins: in all cases where a Parsi dies leaving any lineal descendant, if any child of such intestate has died in the lifetime of the intestate, the division of the share of the property of which the intestate has died intestate which such child would have taken if living at the intestate's death shall be in accordance with the rules that follow. The section is in Chapter III, "Special Rules For Parsi Intestates"; the earlier sections 50 and 51 set the general principles and the equal-share rule, see our article on sections 50 and 51.

The sections that follow, for a Parsi who leaves no lineal descendant, are in our article on sections 54 to 56 and Schedule II.

Clause (a): a predeceased son

If the deceased child was a son, his widow and children shall take shares in accordance with the provisions of this Chapter as if he had died immediately after the intestate's death.

In plain words, the Chapter's rules are applied to the son's family as though he had survived the intestate by an instant: his own share is first treated as his, and then divided among his widow and children by the Chapter's rules.

The proviso. Where the deceased son has left a widow or a widow of a lineal descendant but no lineal descendant, the residue of his share after such distribution has been made shall be divided in accordance with the provisions of this Chapter as property of which the intestate has died intestate, and in making the division of such residue the deceased son shall not be taken into account.

Clause (b): a predeceased daughter

If the deceased child was a daughter, her share shall be divided equally among her children. The text prints nothing here about a daughter's husband.

Clause (c): a child of the deceased child who has also died

If any child of such deceased child has also died during the lifetime of the intestate, the share which he or she would have taken if living at the intestate's death shall be divided in like manner in accordance with clause (a) or clause (b), as the case may be. That is, clause (a) applies if that grandchild was a son and clause (b) if a daughter.

Clause (d): a remoter descendant

Where a remoter lineal descendant of the intestate has died during the lifetime of the intestate, the provisions of clause (c) shall apply mutatis mutandis to the division of any share to which he or she would have been entitled if living at the intestate's death by reason of the predecease of all the intestate's lineal descendants directly between him or her and the intestate. The Latin phrase is the Act's own and means "with the necessary changes".

How the clauses operate

Deceased person in the lineWhose share it isDivided howClause
Child (son)Share he would have takenAmong his widow and children under the Chapter, as if he died immediately after the intestate; proviso for a widow without descendants(a) and proviso
Child (daughter)Share she would have takenEqually among her children(b)
Child of the deceased childShare he or she would have takenIn like manner under (a) or (b)(c)
Remoter descendantShare he or she would have takenClause (c), mutatis mutandis(d)

A fresh example

Rustom Mistry, an invented person and a Parsi, dies intestate. One of his daughters, Perin, died before him leaving three children. His other child, a son Cyrus, survives him. Section 51 would have given Perin a share as a child; since she died in her father's lifetime and was a daughter, clause (b) of section 53 says her share is divided equally among her three children, one-third of her share each. Suppose instead Perin had been a son who died leaving a widow and two children; clause (a) would have the widow and children take shares under the Chapter as if he had died immediately after Rustom, and the Chapter's rule in section 51 gives the widow and each child equal shares. The names are invented and the clauses are applied as printed.

Where the text is silent

  • The section does not say how a predeceased child's widower, as opposed to a widow, is treated; clause (a) speaks of a son's "widow".
  • It does not set out arithmetic; the figures in the example above follow from the clause and from section 51.
  • It prints no form or procedure.

Points to flag

  • The brackets opened at "[50." and "[51." close at different places in the copy; section 53 itself is printed without an opening bracket. The text has been read through.
  • Section 52 is omitted in the copy, which is why the Chapter goes from section 51 to section 53.

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 with predeceased children?

The result turns on whether each predeceased child was a son or a daughter and on who survives them. If you want the tree checked and the shares laid out, see our legal consultation page.

Key takeaways

  • Section 53 applies when a Parsi dies leaving any lineal descendant and a child has died in his lifetime.
  • A predeceased son's share goes to his widow and children as if he had died immediately after the intestate.
  • A predeceased daughter's share is divided equally among her children.
  • The rule repeats for a deceased grandchild and remoter descendants.
  • A proviso deals with a son who left a widow but no lineal descendant.

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 Section 53

  • 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.

Who takes a predeceased son's share?

Clause (a): his widow and children, in accordance with the Chapter, as if he had died immediately after the intestate's death.

Who takes a predeceased daughter's share?

Clause (b): her children, equally.

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Section 53: 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.

Clause (a): his widow and children, in accordance with the Chapter, as if he had died immediately after the intestate's death.

Clause (b): her children, equally.

Clause (c): the grandchild's share is divided in like manner under clause (a) or (b).

If a deceased son left a widow, or a widow of a lineal descendant, but no lineal descendant, the residue of his share after the distribution is divided as property of which the intestate died intestate, and he is not taken into account.

It sits in the chapter headed "Special Rules For Parsi Intestates", and its opening words are "where a Parsi dies leaving any lineal descendant".

It is omitted in the copy consulted.