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Sections 41-45 of the Indian Succession Act, 1925: Intestate Without Lineal Descendants, Father, Mother, Brothers and Sisters

If the intestate's father is living, he succeeds to the property (section 42). If the father is dead and the mother and brothers or sisters are living, with no child of a deceased...

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Published
October 2, 2026
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Oct 9, 2026
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Last updated: October 2026Verified against: Government sources

Sections 41 to 45 apply where an intestate leaves no lineal descendants. They say who takes if the father is alive (section 42), and, if the father is dead, how the mother, brothers and sisters and the children of those who have died share (sections 43 to 45). The sections continue in sections 46 to 48, which have their own article.

Section 41: where these rules come in

As per the text of the Act consulted, where an intestate has left no lineal descendants, the rules for the distribution of his property (after deducting the widow's share, if he has left a widow) are those in sections 42 to 48. If you are applying these rules to a real family, a legal consultation can help you check who is in which category before the shares are fixed.

For the widow's share, see our article on sections 31 to 35.

Section 42: father living

If the intestate's father is living, he shall succeed to the property. The section says nothing about the mother or brothers and sisters in that case.

Section 43: father dead; mother, brothers and sisters living

If the intestate's father is dead, but the intestate's mother is living and there are also brothers or sisters of the intestate living, and there is no child living of any deceased brother or sister, the mother and each living brother or sister shall succeed to the property in equal shares.

The Act's illustration. A dies intestate, survived by his mother and two brothers of the full blood, John and Henry, and a sister Mary, who is the daughter of his mother but not of his father. The mother takes one-fourth, each brother takes one-fourth, and Mary, the sister of half blood, takes one-fourth. This follows section 27(b), under which there is no distinction between full and half blood; see our article on sections 23 to 28.

Section 44: mother, a brother or sister, and children of a deceased brother or sister

If the father is dead but the mother is living, and a brother or sister and the child or children of a brother or sister who died in the intestate's lifetime are also living, then the mother and each living brother or sister, and the living child or children of each deceased brother or sister, are entitled to the property in equal shares. Such children (if more than one) take in equal shares only the shares which their respective parents would have taken if living at the intestate's death.

The Act's illustration. A, the intestate, leaves his mother, his brothers John and Henry, and also one child of a deceased sister, Mary, and two children of George, a deceased brother of the half blood who was the son of his father but not of his mother. The mother takes one-fifth, John and Henry each take one-fifth, the child of Mary takes one-fifth, and the two children of George divide the remaining one-fifth equally between them.

Section 45: mother and children of deceased brothers and sisters

If the father is dead but the mother is living, and the brothers and sisters are all dead, but all or any of them have left children who survived the intestate, the mother and the child or children of each deceased brother or sister are entitled to the property in equal shares, such children (if more than one) taking in equal shares only the shares which their respective parents would have taken if living at the intestate's death.

The Act's illustration. A, the intestate, leaves no brother or sister but leaves his mother and one child of a deceased sister, Mary, and two children of a deceased brother, George. The mother takes one-third, the child of Mary takes one-third, and the children of George divide the remaining one-third equally between them.

The cases at a glance

Who survives (father dead unless stated)Who takesSection
Father livingThe father42
Mother and living brothers or sisters; no child of a deceased brother or sisterMother and each brother or sister, equal shares43
Mother, a living brother or sister, and children of a deceased brother or sisterMother, each living brother or sister, and each deceased brother's or sister's line, equal shares44
Mother; all brothers and sisters dead; some left childrenMother and each deceased brother's or sister's line, equal shares45

A fresh example

Neeraj Bhatt, an invented person, dies intestate. He has no widow, no child, and his father is dead. His mother is living, so is his sister Pooja, and his brother Rakesh died earlier leaving two children. Section 44 applies: the property is divided into three equal shares, one to the mother, one to Pooja, and one for Rakesh's line, which his two children divide equally between them, taking only the share their father would have taken. The example mirrors the Act's own illustration to section 44 with invented names.

Where the text is silent

  • Sections 42 to 45 do not deal with a living father together with a living mother; section 42 gives the property to the father if he is living.
  • The sections do not say what is done if the mother is dead but brothers and sisters survive; that case is covered by section 47, which has its own article.
  • They print no form or procedure; they set out shares only.

Points to flag

  • Apostrophes are missing in the copy ("intestates father"); read them in.
  • The Act's illustrations use "A , the intestate" with a stray space; no meaning is lost.

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. Part V does not apply to the property of a Hindu, Muhammadan, Buddhist, Sikh or Jaina (section 29), and Chapter II does not apply to Parsis (section 31).

Need help with sharing an estate among parents and siblings?

The shares in these sections turn on who is living and who has died, so the first step is a precise list of the family. If you want that list reviewed and the shares worked out, see our legal consultation page.

Key takeaways

  • A living father succeeds to the property (section 42).
  • With the father dead, the mother and each living brother or sister take equal shares (section 43).
  • Children of a deceased brother or sister take only what their parent would have taken (sections 44 and 45).
  • Half-blood brothers and sisters are counted (illustration to section 43).
  • The widow's share is deducted first.

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 41-45

  • 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 inherits if the father is alive and there are no descendants?

Section 42: the father succeeds to the property.

If the father is dead, who shares with the mother?

Under section 43, each living brother or sister shares equally with the mother, where no child of a deceased brother or sister is living.

The portal accepting a form does not mean the form was correct — check before you submit.

— TaxClue Compliance Desk

Sections 41-45: 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.

Section 42: the father succeeds to the property.

Under section 43, each living brother or sister shares equally with the mother, where no child of a deceased brother or sister is living.

The illustration to section 43 gives Mary, the sister of half blood, one-fourth, the same as each brother and the mother.

Under sections 44 and 45 they take equally between them only the share their parent would have taken.

Section 41 says the distribution is after deducting the widow's share, if he has left a widow.

Part V does not apply to the property of a Hindu, Muhammadan, Buddhist, Sikh or Jaina (section 29), and Chapter II does not apply to Parsis (section 31).