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Sections 64, 67 and 68 of the Indian Succession Act, 1925: Incorporation of Papers by Reference and Gift to an Attesting Witness

A document actually written at the time and referred to in a duly attested will or codicil as expressing part of the testator's intentions is deemed part of that will (section...

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

Three sections that sit around the execution rules in section 63 deal with questions families often ask: can a will refer to another paper and make it part of the will (section 64)? What happens if a person who benefits under the will also signed as a witness (section 67)? And can an executor or a person with an interest act as a witness (section 68)? Section 63 itself has its own guide, linked below, and this article does not re-explain it.

Section 64: incorporation of papers by reference

As per the text of the Act consulted, if a testator, in a will or codicil duly attested, refers to any other document then actually written as expressing any part of his intentions, such document shall be deemed to form a part of the will or codicil in which it is referred to.

Three conditions appear in the words:

  • the will or codicil must be duly attested;
  • it must refer to another document;
  • that document must be then actually written, that is, already written when the reference is made, and it must express a part of the testator's intentions.

If these are met, the document is deemed part of the will. For how a will is duly attested, see our guide on attesting witnesses under section 63. Section 64 is among the sections that Schedule III applies to the wills of Hindus, Buddhists, Sikhs and Jainas described in section 57; see our article on sections 57 and 58.

If a will you are reading refers to a schedule of assets or another list, a legal consultation can help you check whether it meets those three conditions.

Section 67: effect of a gift to an attesting witness

A will shall not be deemed to be insufficiently attested by reason of any benefit thereby given, either by way of bequest or by way of appointment, to any person attesting it, or to his or her wife or husband; but the bequest or appointment shall be void so far as concerns the person so attesting, or the wife or husband of such person, or any person claiming under either of them.

Reading it in two halves:

  1. The will stands. The will is not insufficiently attested merely because a witness (or the witness's spouse) benefits under it.
  2. The gift does not. The bequest or appointment to that person is void so far as concerns the witness, the witness's husband or wife, and anyone claiming under either of them.

Explanation. A legatee under a will does not lose his legacy by attesting a codicil which confirms the will. The copy prints a full stop where a dash would be; the sense is plain.

Section 67 is not in the list of sections Schedule III applies to wills of Hindus, Buddhists, Sikhs and Jainas under section 57.

Section 68: witness not disqualified by interest or by being executor

No person, by reason of interest in, or of his being an executor of, a will, shall be disqualified as a witness to prove the execution of the will or to prove the validity or invalidity thereof.

The wording covers two roles, a person with an interest and an executor, and two purposes, proving execution and proving validity or invalidity. Section 68 is in the Schedule III list. For executors, see our guide on executor duties under a will.

The three sections side by side

SectionQuestionAnswer in the text
64Can a will make another paper part of itself?Yes, if the will or codicil is duly attested and refers to a document then actually written as expressing part of the testator's intentions
67A legatee signs as witness: what happens?The will is not insufficiently attested; the bequest or appointment is void as to him, his or her spouse and those claiming under either
67 ExplanationA legatee attests a confirming codicilHe does not lose his legacy
68May an interested person or an executor be a witness?Not disqualified for that reason

A fresh example

Sunita Rao, an invented person, makes a will leaving her house to her niece Lata and her savings to a trust. Her neighbour Gopal, who is to receive a small legacy under the will, signs as one of two attesting witnesses. Under section 67 the will is not insufficiently attested because of Gopal's legacy, but the legacy to Gopal is void so far as concerns Gopal. The rest of the will, including the gift to Lata, is untouched by that rule. If Sunita's executor also signs as a witness, section 68 says he is not disqualified as a witness by being the executor. If, separately, her will says "the list of ornaments written on 1 March is to go to my niece" and that list already exists and the will is duly attested, section 64 makes the list part of the will. The names are invented; the rules are the Act's.

Where the text is silent

  • Section 64 does not say how a document must be identified in the will.
  • Section 67 does not say what happens to the void gift (for example, whether it falls into the residue); the text says only that it is void as stated. Residuary legatees are discussed in our guide on sections 102 and 103.
  • Section 68 does not mention an attesting witness who is himself a legatee; section 67 is the section on that.
  • No form, fee or procedure is printed in any of the three.

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 will where a witness also benefits?

Whether a witness is also a legatee is easy to miss when a will is drafted at speed. For a review of the signatures and the gifts in a will you hold, see our legal consultation page.

Key takeaways

  • A document already written and referred to in a duly attested will is part of the will (section 64).
  • A witness's gift under the will is void, but the will is still sufficiently attested (section 67).
  • The same applies to the witness's husband or wife and anyone claiming under either.
  • A legatee does not lose his legacy by attesting a codicil that confirms the will (Explanation to section 67).
  • An executor or interested person is not disqualified as a witness (section 68).

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 64

  • 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.

Can a will refer to another document?

Section 64: if the will or codicil is duly attested and refers to a document then actually written as expressing part of his intentions, that document is deemed part of the will.

Is a will invalid if a beneficiary signs as a witness?

Section 67 says the will is not deemed insufficiently attested for that reason, but the bequest or appointment to that person is void.

An agreement for sale records promises; only the registered deed transfers the property.

— TaxClue Property Desk

Sections 64: 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 64: if the will or codicil is duly attested and refers to a document then actually written as expressing part of his intentions, that document is deemed part of the will.

Section 67 says the will is not deemed insufficiently attested for that reason, but the bequest or appointment to that person is void.

Yes: the bequest or appointment is void so far as concerns the witness, his or her husband or wife, or any person claiming under either.

Section 68: no person shall be disqualified as a witness by reason of being an executor.

The Explanation to section 67: a legatee does not lose his legacy by attesting a codicil which confirms the will.

Schedule III lists sections 64 and 68; section 67 is not in the list.