Sections 54-56 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 54 to 56 complete Chapter III, the special rules for Parsi intestates. They cover a Parsi who leaves no lineal descendant: first with a surviving spouse or a descendant's widow or widower (section 54), then with none of those (section 55), and finally with no relative entitled under the chapter (section 56). Schedule II supplies the order of next-of-kin that sections 54 and 55 refer to.
Where a Parsi dies with no lineal descendant but with a widow or widower or a widow or widower of a lineal descendant, those persons take fixed fractions (one-half, or one-third each, or two-thirds divided equally), and the residue goes to relatives in the order of Part I of Schedule II (section 54). Where there is none of them, the next-of-kin in the order set out for section 55 in Schedule II take the whole (section 55). If no relative is entitled, the property is divided equally among relatives in the nearest degree of kindred (section 56).
Section 54: no lineal descendant, but a spouse or a descendant's widow or widower
As per the text of the Act consulted, where a Parsi dies without leaving any lineal descendant but leaving a widow or widower or a widow or widower of a lineal descendant, the property of which the intestate dies intestate shall be divided as follows.
- (a) If the intestate leaves a widow or widower but no widow or widower of a lineal descendant, the widow or widower takes half the property.
- (b) If the intestate leaves a widow or widower and also a widow or widower of any lineal descendant, his widow or her widower receives one-third, and the widow or widower of any lineal descendant receives another one-third; if there is more than one such widow or widower of lineal descendants, that one-third is divided equally among them.
- (c) If the intestate leaves no widow or widower, but one widow or widower of a lineal descendant, that person receives one-third; if more than one, two-thirds is divided among them in equal shares.
- (d) The residue after the division in clause (a), (b) or (c) is distributed among the relatives of the intestate in the order specified in Part I of Schedule II; the next-of-kin standing first in Part I are preferred to those standing second, the second to the third, and so on in succession, provided that each male and female standing in the same degree of propinquity receive equal shares.
- (e) If there are relatives entitled to the residue under clause (d), the whole of the residue is distributed in proportion to the shares specified among the persons entitled to receive shares under this section.
If you want a worked check of these fractions against a family, a legal consultation can help. For the earlier sections of the chapter see our articles on sections 50 and 51 and section 53.
Section 55: neither lineal descendants nor a spouse nor a descendant's widow or widower
When a Parsi dies leaving neither lineal descendants nor a widow or widower nor a widow or widower of any lineal descendant, his or her next-of-kin, in the order set forth in Part II of Schedule II, shall be entitled to succeed to the whole of the property of which he or she dies intestate. The next-of-kin standing first are preferred to those standing second, the second to the third, and so on, provided that the property is distributed so that each male and female standing in the same degree of propinquity receive equal shares.
Section 56: no relative entitled under the Chapter
Where there is no relative entitled to succeed under the other provisions of the Chapter, the property shall be divided equally among those of the intestate's relatives who are in the nearest degree of kindred to him. Section 56 does not say how degrees are counted. Sections 25 and 26 set out a method (see sections 23 to 28), but section 23 says Part IV does not apply to succession to the property of a Parsi, so the text leaves the point open.
Schedule II
Schedule II lists the next-of-kin in order. Part I is printed under "(See section 54)" and has six entries. A second list, printed under "(See section 55)", has ten entries, but the heading "Part II" is missing from the copy; section 55 refers to Part II, so that second list is the one meant. Words are also missing in places: "Paternal and maternal grandparents parents" is printed without the apostrophe and is read as "grandparents' parents".
| Order | Part I (for section 54) | The list for section 55 (Part II) |
|---|---|---|
| 1 | Father and mother | Father and mother |
| 2 | Brothers and sisters (other than half brothers and sisters) and lineal descendants of such of them as have predeceased the intestate | Same |
| 3 | Paternal and maternal grandparents | Same |
| 4 | Children of paternal and maternal grandparents and the lineal descendants of such of them as have predeceased the intestate | Same |
| 5 | Paternal and maternal grandparents' parents | Same |
| 6 | Paternal and maternal grandparents' parents' children and the lineal descendants of such of them as have predeceased the intestate | Same, with the bracketed words "grandparents parents children" |
| 7 | none | Half brothers and sisters and the lineal descendants of such of them as have predeceased the intestate |
| 8 | none | Widows of brothers or half brothers and widowers of sisters or half sisters |
| 9 | none | Paternal and maternal grandparents' children's widows or widowers |
| 10 | none | Widows or widowers of deceased lineal descendants of the intestate who have not married again before the death of the intestate |
A fresh example
Jehangir Patel, an invented person and a Parsi, dies intestate, leaving a widow and no lineal descendant, and his parents are living. Under section 54(a) his widow takes one-half. The residue, one-half, goes under clause (d) to the next-of-kin standing first in Part I of Schedule II, his father and mother, who take it equally. Had there also been a widow of a lineal descendant, clause (b) would give each of the two widows one-third and leave one-third as residue. The example applies only the printed fractions and order.
Where the text is silent
- Section 54 does not say how the residue is shared between two persons in the same entry beyond equal shares for each male and female in the same degree of propinquity.
- Sections 54 and 55 do not define "propinquity".
- No form or procedure is printed.
Points to flag
- The brackets opened at "[50.", "[51." and "[54." close at different places, and a stray "]" ends section 56; the sections have been read through.
- The "Part II" heading of Schedule II is missing.
- "Grandparents parents" lacks its apostrophe in the copy.
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 no children?
The fractions in section 54 change with each combination of survivors, and the order in Schedule II must be followed entry by entry. If you want the family arranged against the Schedule, see our legal consultation page.
Key takeaways
- Section 54: widow or widower alone takes half; with a descendant's widow or widower, one-third each; the residue follows Part I of Schedule II.
- Section 55: with none of those, next-of-kin take the whole in the Schedule II order.
- Section 56: failing all, the nearest degree of kindred takes equally.
- Males and females in the same degree of propinquity receive equal shares.
- The "Part II" heading of Schedule II is missing from the copy.
Read next
- Section 53: share of a predeceased child of a Parsi intestate
- Sections 50-51: Parsi intestate succession, general principles
- Sections 57-58: wills of Hindus, Buddhists, Sikhs and Jainas and Schedule III
- 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.