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Sections 31-35 of the Indian Succession Act, 1925: Share of Widow, Widower, Lineal Descendants and Kindred on Intestacy

Chapter II does not apply to Parsis (section 31). The property of an intestate devolves upon the wife or husband, or upon the kindred, in the order and by the rules of the Chapter...

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

Chapter II of Part V sets out how the property of an intestate (other than a Parsi) is divided. Sections 31 to 35 give the first split: the widow or widower on one side, lineal descendants or kindred on the other. This article covers sections 31, 32, 33, 34 and 35; section 33A has its own article.

Section 31: Parsis excluded

As per the text of the Act consulted, nothing in Chapter II (sections 31 to 49) shall apply to Parsis. Chapter III, which follows, is headed "Special Rules For Parsi Intestates". Whether Chapter II applies to a given person also depends on section 29, which says Part V does not apply to the property of a Hindu, Muhammadan, Buddhist, Sikh or Jaina; see our article on sections 29 and 30.

If you are facing an actual intestacy, a legal consultation can help you apply the shares below to the family you have.

Section 32: devolution of the property

The property of an intestate devolves upon the wife or husband, or upon those who are of the kindred of the deceased, in the order and according to the rules in the Chapter.

In the copy an omission mark "[ *]" follows section 32, where an Explanation used to be. The Statement of Objects and Reasons printed in the copy says the Explanation provided that a widow would not be entitled to a distributive share where a valid contract made before her marriage said so, and that it was decided to delete it. That box is a publisher's addition and is not part of the sections; the sections as printed do not carry the Explanation.

Section 33: widow and lineal descendants, widow and kindred, widow alone

Where the intestate has left a widow:

  • (a) if he has also left any lineal descendants, one-third of his property shall belong to his widow, and the remaining two-thirds shall go to his lineal descendants, according to the rules in the Chapter;
  • (b) , if he has left no lineal descendant, but has left persons who are of kindred to him, one-half of his property shall belong to his widow, and the other half shall go to those who are kindred to him, in the order and according to the rules in the Chapter;
  • (c) if he has left none who are of kindred to him, the whole of his property shall belong to his widow.

The bracketed words in clause (b) are inserted wording in the copy. They point to section 33A, which the next article explains: special provision for a widow where there are no lineal descendants.

Section 34: no widow

Where the intestate has left no widow, his property shall go to his lineal descendants or to those who are of kindred to him, not being lineal descendants, according to the rules in the Chapter; and, if he has left none who are of kindred to him, it shall go to the Government.

Section 35: rights of a widower

A husband surviving his wife has the same rights in respect of her property, if she dies intestate, as a widow has in respect of her husband's property, if he dies intestate. So the shares in section 33 are read with "husband" for "widow".

The shares at a glance

SurvivorsWidow (or widower)OthersSection
Widow and lineal descendantsOne-thirdTwo-thirds to lineal descendants33(a)
Widow, no lineal descendant, kindredOne-half (subject to section 33A)One-half to kindred33(b)
Widow, no kindredThe wholeNone33(c)
No widow, descendants or kindredNoneTo descendants or kindred by the rules of the Chapter34
No widow, no kindredNoneTo the Government34

A fresh example

Anwar Siddiqui, an invented person, dies intestate leaving a wife and two sons. Under section 33(a) his wife takes one-third of his property, and the remaining two-thirds go to his sons according to the rules of the Chapter. Had he left no lineal descendant but a surviving brother, clause (b) would give one-half to the wife and the other half to the kindred, subject to section 33A. If he had left no kindred at all, clause (c) would give the whole to the wife. The example applies only the printed fractions and assumes that Part V applies to Anwar's property under section 29.

Where the sections leave the detail

  • The sections say "the rules hereinafter contained" for the sharing among lineal descendants or kindred. Those rules are in sections 36 to 49.
  • Sections 31 to 35 do not say how debts and expenses are met before division; section 33A(4) mentions debts and expenses in the special case of a small estate, and the text of Chapter II does not state a general rule in these sections.
  • A married woman who dies intestate is covered by section 35 as far as her husband's rights go.

Points to flag

  • The omitted Explanation to section 32 appears only as "[ *]". This article reports what the Statement of Objects and Reasons box says and nothing else about it.
  • Apostrophes are missing in the copy ("husbands property"); read them in.

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 dividing an intestate estate?

Fractions are easy on paper and harder when the family tree has gaps or disputes. If you need the shares worked out and documented, our legal consultation page explains how to ask for a review.

Key takeaways

  • Chapter II (sections 31 to 49) does not apply to Parsis.
  • Widow and lineal descendants: one-third and two-thirds.
  • Widow and kindred but no descendants: one-half and one-half, subject to section 33A.
  • Widow and no kindred: the whole to the widow.
  • No widow and no kindred: the property goes to the Government.
  • A widower has the same rights as a widow.

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 31-35

  • 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.

How much does a widow get when there are children?

Section 33(a): one-third of the property, with two-thirds going to the lineal descendants according to the rules of the Chapter.

What if there are no children but there are other relatives?

Section 33(b): one-half to the widow and the other half to the kindred, subject to section 33A.

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— TaxClue Compliance Desk

Sections 31-35: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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

Section 33(a): one-third of the property, with two-thirds going to the lineal descendants according to the rules of the Chapter.

Section 33(b): one-half to the widow and the other half to the kindred, subject to section 33A.

Section 33(c): when the intestate has left none who are of kindred to him.

Section 35 gives a husband surviving his wife the same rights in her property as a widow has in her husband's.

Section 34 says that if there is no widow and none of kindred, the property shall go to the Government.

The copy shows "[ *]" in its place. The Statement of Objects and Reasons printed in the copy says it was to be deleted.