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Sections 93-95 of the Indian Succession Act, 1925: Bequest to Heirs or Representatives and Bequest Without Words of Limitation

A bequest to the heirs, right heirs, relations, nearest relations, family, kindred, nearest-of-kin or next-of-kin of a particular person, without qualifying terms, where that...

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

Wills often leave property "to the heirs of" someone, "to his next-of-kin", or "to his legal representatives". Sections 93 and 94 say who takes in those cases: the property is distributed as if it had belonged to that person and he had died intestate. Section 95 deals with a bequest that simply names a person with no words saying how much he gets: he takes the whole interest of the testator, unless the will shows a restricted interest was intended.

Section 93: heirs, relations, kindred and the like

As per the text of the Act consulted, where a bequest is made to the heirs or right heirs or relations or nearest relations or family or kindred or nearest of kin or next-of-kin of a particular person without any qualifying terms, and the class so designated forms the direct and independent object of the bequest, the property bequeathed shall be distributed as if it had belonged to such person and he had died intestate in respect of it, leaving assets for the payment of his debts independently of such property.

Two conditions must be met:

  • the class is named without any qualifying terms; and
  • the class forms the direct and independent object of the bequest.

If so, the property goes as it would on that person's intestacy. The rules for intestacy are in Part V; see our article on sections 31 to 35. Whether those rules or another law's rules apply to that person is a separate question under section 29, since Part V does not apply to the property of a Hindu, Muhammadan, Buddhist, Sikh or Jaina.

If you are drafting a will that leaves property "to the heirs of" someone, an agreement drafting review can help you decide whether that is what you want.

The Act's illustrations to section 93

  1. (i) A leaves his property "to my own nearest relations". The property goes to those who would be entitled to it if A had died intestate, leaving assets for the payment of his debts independently of such property.
  2. (ii) A bequeaths 10,000 rupees to B for his life and, after B's death, "to my own right heirs". The legacy after B's death belongs to those who would be entitled to it if it had formed part of A's unbequeathed property.
  3. (iii) A leaves his property to B; but if B dies before him, to B's next-of-kin. B dies before A. The property devolves as if it had belonged to B and he had died intestate, leaving assets for the payment of his debts independently of such property.
  4. (iv) A leaves 10,000 rupees to B for his life and after his decease to the heirs of C. The legacy goes as if it had belonged to C and he had died intestate, leaving assets for the payment of his debts independently of the legacy.

Section 94: representatives, executors and administrators

Where a bequest is made to the representatives or legal representatives or personal representatives or executors or administrators of a particular person, and the class so designated forms the direct and independent object of the bequest, the property bequeathed shall be distributed as if it had belonged to such person and he had died intestate in respect of it.

The Act's illustration. A bequest is made to the legal representatives of A. A has died intestate and insolvent. B is his administrator. B is entitled to receive the legacy and will apply it first to the discharge of such part of A's debts as may remain unpaid; if there is any surplus, B will pay it to those persons who at A's death would have been entitled to receive any property of A's which might remain after payment of his debts, or to the representatives of such persons.

The difference from section 93 is in the last words. Section 93 speaks of the person "leaving assets for the payment of his debts independently of such property"; section 94 does not, and the illustration shows the legacy being applied first to the person's unpaid debts.

Section 95: bequest without words of limitation

Where property is bequeathed to any person, he is entitled to the whole interest of the testator therein, unless it appears from the will that only a restricted interest was intended for him. The section has no illustration.

The three sections at a glance

SectionBequest toResult
93Heirs, right heirs, relations, nearest relations, family, kindred, nearest of kin or next-of-kin of a person, without qualifying terms, as the direct and independent objectDistributed as if the property belonged to that person and he died intestate, leaving assets to pay his debts
94Representatives, legal or personal representatives, executors or administrators of a person, as the direct and independent objectDistributed as if the property belonged to that person and he died intestate
95A person, with no words of limitationThe whole interest of the testator, unless a restricted interest was intended

Schedule III

Section 95 is in the Schedule III list of sections applied to the wills of Hindus, Buddhists, Sikhs and Jainas described in section 57. Sections 93 and 94 are not in the list, so Schedule III does not apply them to those wills. Restriction 5 in Schedule III does not name sections 93 to 95. See our article on sections 57 and 58.

A fresh example

Ashok Verma, an invented person, leaves a bequest in his will to "the next-of-kin of my late brother Sanjay". The class is named without qualifying terms and is the direct and independent object of the gift. Under section 93 the property is distributed as if it had belonged to Sanjay and he had died intestate, leaving enough other assets to pay his debts. Had the will left it "to the legal representatives of Sanjay", section 94 would also send it along intestate lines, and, as in the Act's illustration, it would first go to pay any of Sanjay's unpaid debts through his administrator. In a third will, Ashok leaves "my shop to Meera" with nothing more. Under section 95 Meera takes the whole interest of the testator in the shop, unless the will shows a restricted interest was intended. The names are invented and the rules are the Act's.

Where the text is silent

  • Section 93 does not say what "qualifying terms" are beyond the example of the class forming the direct and independent object.
  • Sections 93 and 94 do not say which law governs the intestacy of the named person; section 29 limits Part V.
  • Section 95 gives no examples of "a restricted interest".
  • None of the sections prints a form, fee or 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 bequest to heirs or next-of-kin?

Words like "heirs" and "next-of-kin" have set meanings in the Act, and a small change in wording can change who takes. For help choosing words that say what you mean, see our agreement drafting page.

Key takeaways

  • A bequest to heirs, nearest relations, kindred or next-of-kin of a person, without qualifying terms and as the direct and independent object, goes as on that person's intestacy (section 93).
  • A bequest to legal or personal representatives, executors or administrators goes the same way (section 94).
  • A bequest to a person with no words of limitation gives him the whole interest of the testator unless a restricted interest was intended (section 95).
  • Sections 93 and 94 are not in the Schedule III list; section 95 is.

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 93-95

  • 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.

Who takes a bequest "to my own right heirs"?

Section 93 and illustration (ii): those who would be entitled to it if it had formed part of the testator's unbequeathed property.

What if a bequest is to the heirs of a third person, C?

Illustration (iv) to section 93: the legacy goes as if it had belonged to C and he had died intestate.

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Sections 93-95: 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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Section 93 and illustration (ii): those who would be entitled to it if it had formed part of the testator's unbequeathed property.

Illustration (iv) to section 93: the legacy goes as if it had belonged to C and he had died intestate.

Section 93 covers heirs, relations, kindred and next-of-kin; section 94 covers representatives, executors and administrators. The illustration to section 94 shows the legacy going first to pay the person's unpaid debts.

Section 95: the whole interest of the testator, unless it appears from the will that only a restricted interest was intended.

Section 95 does; sections 93 and 94 are not in the Schedule III list.

The copy prints "rights heirs" in section 93 and omits apostrophes in the illustrations ("Bs death"); read them as "right heirs" and "B's death".