Here are seven key steps heirs should follow to secure their claim over inherited property.
(a) Obtain the Death Certificate:
• Procure certified copies of the deceased owner’s death certificate from the relevant authority.
(b) Ascertain the Will and codicil:
• Locate the original Will and / or any codicil in relation to the Will.
• Identify the executor named in the Will (and inform the Executor of the demise of the testator).
(c) Identify the Executor(s)
• Identify the executor named in the Will – this is also an important step as executor(s) are legally empowered to undertake the transmission of the estate
• Inform the Executor of the demise of the testator
(d) Review Property Documents:
• Executor to make a list of the assets forming part of the estate – ie collect title deeds, conveyance deeds, allotment letters, share certificates, tax receipts, mutation records and other relevant property documents.
• Executor to also open an estate account – for any interim transactions
• Verify the nature, status and chain of ownership of the property, and identify any encumbrances, liabilities or third-party rights attached to the property, including mortgages, charges, liens, litigation, acquisition proceedings or other restrictions affecting title or transferability.
(e) Prepare and Submit Transmission Documentation:
• Compile the Will, death certificate, identity and address proofs of beneficiary(ies), and such other documents as may be required by the relevant authority.
• Apply for transmission of the property in favour of the beneficiary(ies).
(f) Mutation of Records:
• File the necessary applications before the relevant revenue, municipal or local authorities for mutation of records.
• Obtain updated property records reflecting the beneficiary(ies) as owner(s).
• Ensure future tax bills and utility records reflect the beneficiary(ies)’ ownership.
(g) Closure of transmission process:
• Once assets are transmitted, the Executor to close the estate account
• If needed, the executor may also have to make relevant filings, including filing tax returns in relation to the estate.
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When is one eligible to transfer ownership of an inherited property through a Will?
Property inherited under a Will constitutes self-acquired property in the hands of the beneficiary.
“Accordingly, once the property has been duly transmitted (in accordance with the process set out above) and the title records have been updated in the name of the beneficiary, the beneficiary is free to transfer, sell, gift, or otherwise deal with the property in their discretion,” said Sachin Bhandawat, Partner at Khaitan & Co.
This is assuming that there are, inter alia, no third-party interest(s) / charge existing on the property and the title is clear.
Is probate mandatory to transfer inherited property?
Pursuant to the Repealing and Amending Act, 2025 and the consequential amendments to the Indian Succession Act, 1925, obtaining probate is no longer a mandatory legal requirement for establishing title under a Will, whether the Will is registered or unregistered.
“In effect, even before the passing of the Repealing and Amending Act, 2025 and the consequential amendments to the Indian Succession Act, 1925, probate was only mandatory in Mumbai, Chennai and Kolkata in specified cases, being, testator making a will in these cities or has immovable assets in these cities,” according to Bhandawat.
Lastly, it is not mandatory to register a Will. Even unregistered Wills are valid and enforceable.
“However, we have seen that prospective purchasers, lending institutions, housing societies, or revenue authorities may still adopt a conservative approach and seek probate or letters of administration or mandatory registration,” Bhandawat further added.
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Can legal heirs challenge a Will? What beneficiaries should know
In the event a Will is challenged by other legal heirs or third parties, the beneficiary’s ability to deal with the property may be affected depending on whether title has been validly transmitted, the nature of the challenge, and whether any court order, injunction or stay has been granted.
Commonly used methods to ensure that there is a defensible case for selling / otherwise dealing with the estate are obtaining a probate of the Will, providing a public notice, taking NOCs from the legal heirs, etc. In fact, a probate (while not legally mandatory) is a fairly fool-proof method of ensuring that there are no subsequent legal challenges
Any proposed transaction should be undertaken only after obtaining appropriate legal advice.
Inherited property: Tax records to preserve before selling
India currently has no inheritance or estate duty tax. Property inherited through a Will does not attract stamp duty (there may, however, be nominal stamp duty in some cases), capital gains tax, or income tax at the time of inheritance.
However, the estate is liable to pay taxes for the financial year in which the deceased passed away.
For any future sale, the beneficiary should preserve records of the deceased’s original acquisition cost and date of acquisition for the purpose of computing capital gains.
Disclaimer: This article is for informational purposes only and should not be construed as investment, financial, tax, or legal advice. Any illustrations, examples, or return projections used in this article are for explanatory purposes only and do not guarantee actual investment outcomes. The views and opinions expressed by experts quoted in this article are their own and should not be considered investment recommendations. Readers should consult a qualified professional before making any financial decisions.
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