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Sections 91-92 of the Indian Succession Act, 1925: Power of Appointment Executed by General Bequest

Unless a contrary intention appears, a bequest of the testator's estate includes any property he has power to appoint by will to any object he thinks proper, and operates as an...

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

Sometimes a person has the power to decide who gets property that is not his own. The Act calls this a power to appoint. Sections 91 and 92 deal with two questions that follow. Does a general bequest in the donee's own will carry the property he can appoint (section 91)? And if a will gives property to certain objects "as a person may appoint" and that person never appoints, who takes (section 92)?

What "power to appoint" means

The Explanation to section 69 says that where a man is invested with power to determine the disposition of property of which he is not the owner, he is said to have power to appoint such property. The Explanation sits under the section on revocation of a will by the testator's marriage; for that section, see our guide on revocation by marriage and by act of parties.

Sections 91 and 92 build on that idea. If you face a will that gives someone such a power, or you hold a power yourself, a legal consultation can help you work out what the will does with it.

Section 91: power of appointment executed by general bequest

As per the text of the Act consulted, unless a contrary intention appears by the will:

  • a bequest of the estate of the testator shall be construed to include any property which he may have power to appoint by will to any object he may think proper, and shall operate as an execution of such power; and
  • a bequest of property described in a general manner shall be construed to include any property to which such description may extend, which he may have power to appoint by will to any object he may think proper, and shall operate as an execution of such power.

Three points follow from the words.

  1. The rule is a default. It applies "unless a contrary intention appears by the will".
  2. It reaches property the testator "may think proper" to appoint to any object, that is, a power he can use in favour of anyone he likes.
  3. A general bequest operates as an execution of the power; it does not need to mention the power.

The text prints no illustration for section 91.

Section 92: implied gift to objects of the power in default of appointment

Where property is bequeathed to or for the benefit of certain objects as a specified person may appoint, or for the benefit of certain objects in such proportions as a specified person may appoint, and the will does not provide for the event of no appointment being made, then if the power given by the will is not exercised, the property belongs to all the objects of the power in equal shares.

The Act's illustration. A, by his will, bequeaths a fund to his wife for her life, and directs that at her death it shall be divided among his children in such proportions as she shall appoint. The widow dies without having made any appointment. The fund will be divided equally among the children. (The copy prints "A ," with a stray space; no meaning is lost.)

The two sections side by side

SectionSituationResult
91Testator has power to appoint by will to any object he thinks proper, and bequeaths his estate or property described generallyThe bequest includes the appointable property and operates as an execution of the power, unless a contrary intention appears
92Property is given to objects "as X may appoint", the will has no provision for no appointment, and X does not appointAll the objects take in equal shares

Schedule III

Sections 91 and 92 are not in the Schedule III list of sections applied to the wills of Hindus, Buddhists, Sikhs and Jainas described in section 57. For those wills, Schedule III therefore does not apply these two sections. See our article on sections 57 and 58.

A fresh example

Parvati Menon, an invented person, is given by her late husband's will the power to appoint, by her own will, how a fund of his is to go among his three nieces. Parvati makes a will leaving "my whole estate to my sister Leela". Parvati does not mention the fund. Under section 91, unless a contrary intention appears in her will, her bequest of her estate is construed to include the fund she has power to appoint, and operates as an execution of the power in favour of Leela, provided the power allows her to appoint to any object she thinks proper. Compare a second case. The husband's will leaves the fund "to my three nieces in such shares as my wife shall appoint" and says nothing about what happens if she does not appoint. Parvati dies without appointing. Under section 92 the fund belongs to the three nieces in equal shares. Names and sums are invented; the sections are applied only as printed.

Where the text is silent

  • Section 91 does not list what counts as "a contrary intention"; it says only "unless a contrary intention appears by the will".
  • Section 92 does not say how the equal shares are divided among objects who have died; no rule is printed in these sections.
  • Neither section prints a form, a fee or a procedure.

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 carries a power of appointment?

Powers of appointment turn on the exact words of two wills, the one that creates the power and the one that uses it. If you need both read together, see our legal consultation page.

Key takeaways

  • A power to appoint is a power to decide the disposition of property one does not own (Explanation to section 69).
  • A general bequest of the estate includes appointable property and executes the power, unless a contrary intention appears (section 91).
  • If a power given by a will is not exercised and the will does not provide for that event, the objects take equal shares (section 92).
  • Sections 91 and 92 are not 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 91-92

  • 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 is a power to appoint?

The Explanation to section 69: where a man is invested with power to determine the disposition of property of which he is not the owner.

Does a general bequest of my estate carry property I can appoint?

Section 91: yes, unless a contrary intention appears by the will, and it operates as an execution of the power.

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

— TaxClue Compliance Desk

Sections 91-92: 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.

People also ask

Questions, answered

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

The Explanation to section 69: where a man is invested with power to determine the disposition of property of which he is not the owner.

Section 91: yes, unless a contrary intention appears by the will, and it operates as an execution of the power.

Section 92: where the will does not provide for no appointment being made, the property belongs to all the objects of the power in equal shares.

A fund given to a wife for life and then to children in such proportions as she appoints; she dies without appointing; the children share equally.

No. They are not in the Schedule III list.

The illustration to section 92 begins "A ," with a stray space; the meaning is clear.