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Sections 7-10 of the Indian Succession Act, 1925: Domicile of Origin and Acquiring a New Domicile

The domicile of origin of a child of legitimate birth is the country where his father was domiciled at his birth (or at the father's death, for a posthumous child). For an...

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

Sections 7 to 10 explain how a person gets a domicile at birth and how he can change it. Since section 5 makes the domicile at death decide the law for movable property, these four sections are where the argument about "which country's law?" usually starts.

Section 7: domicile of origin of a person of legitimate birth

As per the text of the Act consulted, the domicile of origin of every person of legitimate birth is in the country in which at the time of his birth his father was domiciled; or, if he is a posthumous child, in the country in which his father was domiciled at the time of the father's death.

The Act's illustration: at the time of the birth of A, his father was domiciled in England. A's domicile of origin is in England, whatever may be the country in which he was born. The place of birth is not the test; the father's domicile is.

Section 8: domicile of origin of an illegitimate child

The domicile of origin of an illegitimate child is in the country in which, at the time of his birth, his mother was domiciled. The text prints no further rule on this point.

Section 9: continuance of domicile of origin

The domicile of origin prevails until a new domicile has been acquired. This is the default: nobody is without a domicile, and the one given by birth stays until the law says another has been acquired. Section 13 (see sections 11-19) adds that a new domicile continues until the former domicile has been resumed or another has been acquired.

Section 10: acquisition of a new domicile

A man acquires a new domicile by taking up his fixed habitation in a country which is not that of his domicile of origin.

Explanation. A man is not to be deemed to have taken up his fixed habitation in India merely by reason of his residing there in the civil, military, naval or air force service of Government, or in the exercise of any profession or calling. In the copy the words "civil, military, naval or air force service of Government" are in square brackets, and "India" is bracketed too; these mark substituted wording, and the copy does not say which law substituted it.

If a person is unsure where he or his late relative was domiciled, a short legal consultation can help sort the facts into the questions section 10 actually asks.

The Act's illustrations to section 10

Seven illustrations follow, all the Act's own and phrased in old terms.

  1. (i) A, whose domicile of origin is in England, proceeds to India, where he settles as a barrister or a merchant, intending to reside there during the remainder of his life. His domicile is now in India.
  2. (ii) A, whose domicile is in England, goes to Austria and enters the Austrian service, intending to remain in that service. A has acquired a domicile in Austria.
  3. (iii) A, whose domicile of origin is in France, comes to reside in India under an engagement with the Central Government for a certain number of years, intending to return to France at the end of that period. He does not acquire a domicile in India.
  4. (iv) A, whose domicile is in England, goes to reside in India to wind up the affairs of a dissolved partnership, with the intention of returning to England as soon as that is done. He does not acquire a domicile in India however long the residence may last.
  5. (v) A, having gone to India as in (iv), afterwards alters his intention and takes up his fixed habitation in India. A has acquired a domicile in India.
  6. (vi) A, whose domicile is in the French Settlement of Chandernagore, is compelled by political events to take refuge in Calcutta and resides there for many years in the hope of such political changes as will enable him to return with safety. He does not acquire a domicile in India.
  7. (vii) A, having come to Calcutta as in (vi), continues to reside there after those political changes have occurred, and intends that his residence in Calcutta shall be permanent. A has acquired a domicile in India. In the copy illustration (vii) reads "continues to reside thereafter such political changes have occurred", which looks like "there after"; the meaning is clear from the context.

What the illustrations teach

Fact patternResult under the Act's illustration
Settles in India intending to stay for lifeNew domicile in India
Enters foreign service intending to remain in itDomicile in that foreign country
Comes for a fixed-term engagement, intends to returnNo new domicile
Stays to wind up a partnership, intends to returnNo new domicile, however long the stay
Changes mind and takes up fixed habitationNew domicile from that point
Takes refuge for years hoping to returnNo new domicile
Remains after the cause ends, intending permanenceNew domicile

The common thread is intention to settle, joined to residence. Length of stay alone does not do it (illustration (iv)), and a posting by Government does not do it by itself (the Explanation).

A fresh example

Kavita Menon, an invented person, is born to a father domiciled in India, so her domicile of origin is in India (section 7). Years later she moves to another country, sells her home in India and settles there as a trader, intending to remain for the rest of her life. On the rule in section 10 she has taken up her fixed habitation in a country that is not that of her domicile of origin, and so acquires a new domicile, as A does in illustration (i) when he settles in India. Had she gone only for a short stay, intending to come back, section 9 would leave her domicile of origin in place. The example applies only the Act's printed rules.

Applicability

Part II, in which these sections sit, does not apply if the deceased was a Hindu, Muhammadan, Buddhist, Sikh or Jaina (section 4). Section 3 also allows the State Government to exempt a race, sect or tribe from sections 5 to 49. See sections 4-6 for how domicile is used.

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 working out domicile for an estate?

Domicile is a question of facts about where a person lived and what he intended. If you are collecting those facts for a family estate, our legal consultation page shows how to start a review.

Key takeaways

  • Legitimate child: domicile of origin follows the father's domicile at birth (or at his death, for a posthumous child).
  • Illegitimate child: domicile of origin follows the mother's domicile at birth.
  • The domicile of origin prevails until a new domicile is acquired.
  • A new domicile needs fixed habitation in another country.
  • Service of Government, or a profession or calling, does not by itself show fixed habitation in India.

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 7-10

  • 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 decides a child's domicile of origin?

For a child of legitimate birth, the father's domicile at the child's birth (or at the father's death for a posthumous child). For an illegitimate child, the mother's domicile at birth.

Does the place of birth matter?

The illustration to section 7 says the domicile of origin is in England "whatever may be the country in which he was born" if the father was domiciled there.

An honest "we were late" filed today is better than a perfect return filed next quarter.

— TaxClue Compliance Desk

Sections 7-10: 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.

For a child of legitimate birth, the father's domicile at the child's birth (or at the father's death for a posthumous child). For an illegitimate child, the mother's domicile at birth.

The illustration to section 7 says the domicile of origin is in England "whatever may be the country in which he was born" if the father was domiciled there.

Section 9: until a new domicile has been acquired.

Section 10: by taking up fixed habitation in a country that is not that of the domicile of origin.

The Explanation to section 10 says a man is not deemed to have taken up fixed habitation in India merely by residing there in the civil, military, naval or air force service of Government, or in the exercise of any profession or calling.

Yes: illustration (vii) to section 10 reads "continues to reside thereafter such political changes have occurred"; the sense is "there after, such political changes having occurred".