Next due
15 OCTPF & ESI · Contributions · Sep 2026in 3 days 20 OCTGSTR-3B · Summary return · Sep 2026in 8 days 21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 9 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 18 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 26 days 11 NOVGSTR-1 · Outward supplies · Oct 2026in 30 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 40 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 48 days
All due dates

Sections 87-90 of the Indian Succession Act, 1925: Testator's Intention, Inconsistent Clauses and Bequest Void for Uncertainty

The testator's intention is not set aside because it cannot take effect to the full extent; effect is given to it as far as possible (section 87). Where two clauses of gifts are...

Published
Updated
Reading time
8 min
Views
6
Questions
6 answered
  • Expert Reviewed
  • Medium Complexity
  • In-Depth Guide
Topic
Property Law
Published
October 2, 2026
Last updated
Oct 11, 2026
Reading time
8 min
0:00
Last updated: October 2026Verified against: Government sources

Sections 87 to 90 deal with four problems that arise when a will is read after a death. Effect is to be given to the testator's intention as far as possible (section 87). If two gifts cannot stand together, the last prevails (section 88). A will or bequest that does not express any definite intention is void for uncertainty (section 89). And the description of property in a will refers to what answers that description at the testator's death (section 90).

Section 87: the testator's intention is effected as far as possible

As per the text of the Act consulted, the intention of the testator shall not be set aside because it cannot take effect to the full extent, but effect is to be given to it as far as possible.

The Act's illustration. The testator, by a will made on his death-bed, bequeathed all his property to C, D for life and after his decease to a certain hospital. The intention cannot take effect to its full extent, because the gift to the hospital is void under section 118, but it will take effect so far as regards the gift to C, D. The illustration refers to section 118, which deals with bequests to religious or charitable uses; this article does not explain that section, and the text consulted should be checked against later amendments before section 118 is relied on.

If a will you are reading has a gift that cannot work, an agreement drafting review can help you see which parts of it can still be given effect.

Section 88: the last of two inconsistent clauses prevails

Where two clauses of gifts in a will are irreconcilable, so that they cannot possibly stand together, the last shall prevail.

The Act's illustrations to section 88

  1. (i) The testator by the first clause of his will leaves his estate of Ramnagar to A, and by the last clause leaves it to B and not to A. B will have it.
  2. (ii) A man at the commencement of his will gives his house to A, and at the close directs that his house shall be sold and the proceeds invested for the benefit of B. The latter disposition will prevail.

Section 88 applies only where the clauses are irreconcilable. Sections 82 to 86 first try to read the clauses together; see our article on sections 82 to 86. For a wider treatment of inconsistent provisions, see our guide on ambiguous clauses in a will.

Section 89: will or bequest void for uncertainty

A will or bequest not expressive of any definite intention is void for uncertainty.

The Act's illustration. If a testator says "I bequeath goods to A", or "I bequeath to A all the goods mentioned in the Schedule" and no Schedule is found, or "I bequeath money, wheat, oil, or the like" without saying how much, this is void. (The copy prints the testator's words in lower case and without quotation marks; the illustration also includes the words "or I bequeathed to A", which appear to be an incomplete second example.)

Section 81 links to this section: an ambiguity or deficiency on the face of the will cannot be cured by outside evidence, and illustration (i) to section 81 calls the bequest void for uncertainty under section 89. See our article on sections 80 and 81.

Section 90: words describing the subject refer to property at the testator's death

The description contained in a will of property, the subject of gift, shall, unless a contrary intention appears by the will, be deemed to refer to and comprise the property answering that description at the death of the testator. The section has no illustration.

The four sections at a glance

SectionRuleIllustration
87Give effect to the testator's intention as far as possibleDeath-bed will: gift to hospital void under section 118, gift to C, D takes effect
88If two gifts cannot stand together, the last prevailsRamnagar to A, then to B: B has it
89A will or bequest not expressing a definite intention is void for uncertainty"I bequeath goods to A"; a Schedule that is not found; money or wheat without an amount
90Description of property refers to what answers it at death, unless a contrary intention appearsNone

Schedule III

Sections 87, 88, 89 and 90 are all in the Schedule III list of sections applied to the wills of Hindus, Buddhists, Sikhs and Jainas described in section 57, subject to the restrictions in that Schedule; see our article on sections 57 and 58.

A fresh example

Hamid Sheikh, an invented person, writes at the start of his will, "I give my flat in Indore to my brother Yusuf", and near the end, "my flat in Indore shall be sold and the proceeds given to my sister Zeenat." The two clauses cannot stand together. Under section 88 the last clause prevails, so the flat is to be sold for Zeenat's benefit, as in illustration (ii). In another will Hamid writes, "I give a sum of money to my nephew" without any amount. Under section 89 that bequest does not express a definite intention and is void for uncertainty, as in the Act's illustration about money, wheat or oil without saying how much. If Hamid sells his flat in Indore after making his will and buys another, section 90 says the description refers to the property answering it at his death, unless a contrary intention appears in the will. The names are invented and the rules are the Act's.

Where the text is silent

  • Section 88 does not say how to decide which of two clauses is "last"; the illustrations speak of the first clause and the last clause, or the commencement and the close, of the will.
  • Section 89 does not say what happens to the rest of a will when one bequest is void for uncertainty.
  • None of the four sections prints a form, a fee or a procedure.

Points to flag

  • Illustration to section 87 depends on section 118, which is outside these sections.
  • Illustration to section 89 is printed without quotation marks and with an incomplete second example.
  • Illustration (ii) to section 88 reads "at the close of its directs", which looks like "at the close of it directs".

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 that contradicts itself?

Clauses that point in different directions are common in wills drafted in stages. For help sorting out which clause stands, see our agreement drafting page.

Key takeaways

  • The testator's intention is effected as far as possible, even if not in full (section 87).
  • If two gifts cannot stand together, the last prevails (section 88).
  • A will or bequest not expressing a definite intention is void for uncertainty (section 89).
  • A description of property refers to what answers it at the testator's death, unless the will shows otherwise (section 90).
  • All four sections are in the Schedule III list.

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 87-90

  • 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 if the testator's wishes cannot all be carried out?

Section 87: the intention is not set aside; effect is given to it as far as possible.

Which clause wins if two clauses conflict?

Section 88: where they are irreconcilable, the last prevails.

Compliance is cheapest on the day it falls due and gets more expensive every day after.

— TaxClue Compliance Desk

Sections 87-90: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,350 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

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.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Section 87: the intention is not set aside; effect is given to it as far as possible.

Section 88: where they are irreconcilable, the last prevails.

Section 89: when the will or bequest is not expressive of any definite intention, such as money or wheat given without saying how much.

The Act's illustration to section 89 says a bequest of all the goods mentioned in the Schedule, where no Schedule is found, is void.

Section 90: the death of the testator, unless a contrary intention appears by the will.

Schedule III lists sections 87 to 90 among those applied to the wills described in section 57.