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CA Sanjiv Kumar

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CA Sanjiv Kumar
CA Sanjiv KumarEnlightened
Asked: March 25, 2022In: Corporate Laws

Can I mentioned my ancestors property in to my will?

  1. CA Manish Kumar Gupta Enlightened
    Added an answer on June 20, 2025 at 2:30 pm

    Hi You can mention ancestral property in your Will only to the extent of your own share.You cannot will the entire ancestral property if it belongs to a Hindu Undivided Family (HUF) or is undivided. To avoid future disputes: Clearly state in the Will whether the property is self-acquired or ancestraRead more

    Hi

    You can mention ancestral property in your Will only to the extent of your own share.
    You cannot will the entire ancestral property if it belongs to a Hindu Undivided Family (HUF) or is undivided.

    To avoid future disputes:

    • Clearly state in the Will whether the property is self-acquired or ancestral.

    • If it is ancestral and you are bequeathing only your share, mention it specifically.

    • You may include a declaration in your Will like:

    “I hereby bequeath my share in the ancestral property situated at [Address], which stands to my name after partition, to my daughter [Name]…”

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CA Sanjiv Kumar
CA Sanjiv KumarEnlightened
Asked: March 25, 2022In: Corporate Laws

Is the Notarization or Registration of a will mandatory?

  1. CA Manish Kumar Gupta Enlightened
    Added an answer on June 20, 2025 at 2:32 pm

    No, Notarization or Registration of a Will is Not Mandatory under Indian Law.But both are optional legal steps that can help reduce disputes and strengthen the Will’s authenticity. Section 63 of the Indian Succession Act, 1925: It lays down only three mandatory conditions for a valid Will: It must bRead more

    No, Notarization or Registration of a Will is Not Mandatory under Indian Law.But both are optional legal steps that can help reduce disputes and strengthen the Will’s authenticity.

    Section 63 of the Indian Succession Act, 1925:

    It lays down only three mandatory conditions for a valid Will:

    1. It must be in writing.

    2. Signed by the testator.

    3. Attested by two or more witnesses.

    Also, Section 18(e) of the Registration Act, 1908 says that 

    “The registration of a Will is optional.”

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CA Sanjiv Kumar
CA Sanjiv KumarEnlightened
Asked: March 25, 2022In: Corporate Laws

Who is an executor? Is it mandatory to appoint an executor for a will?

  1. CA Vishnu Ram Enlightened
    Added an answer on October 16, 2025 at 10:29 am

    Who is an Executor in a will? An executor is the person named in a will to carry out the directions of the testator (the person making the will) after their death. The executor’s main duties include collecting the deceased’s assets, paying off debts and taxes, and distributing the remaining estate aRead more

    Who is an Executor in a will?

    An executor is the person named in a will to carry out the directions of the testator (the person making the will) after their death. The executor’s main duties include collecting the deceased’s assets, paying off debts and taxes, and distributing the remaining estate among the beneficiaries according to the will.

    Under Section 2(c) of the Indian Succession Act, 1925, an executor is defined as a person to whom the execution of the last will of a deceased person is, by the testator’s appointment, confided.

    In practical terms, the executor acts as the legal representative of the deceased for the administration of the estate.

    Is It Mandatory to Appoint an Executor?

    No, it is not mandatory under Indian law to appoint an executor in a will.
    However, appointing one is strongly advisable, because:

    1. Ease of administration: Without an executor, the beneficiaries or legal heirs may need to approach the court to appoint an administrator under Sections 231–234 of the Indian Succession Act, which can delay the settlement process.

    2. Legal recognition: If an executor is named, he or she can apply for a probate of the will — a court order certifying that the will is genuine and that the executor has authority to act.

    3. Conflict resolution: An executor helps ensure that the testator’s wishes are carried out fairly, minimizing disputes among heirs.

    If a will does not name an executor, the court may appoint an administrator to perform similar duties. This does not invalidate the will, but it can make the process slower and more formal.

    Conclusion:

    While not legally mandatory, appointing an executor provides clarity, authority, and efficiency in executing the will. A trustworthy and competent executor helps ensure the testator’s wishes are implemented smoothly, saving the heirs from potential legal complications later.

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CA Sanjiv Kumar
CA Sanjiv KumarEnlightened
Asked: March 25, 2022In: Corporate Laws

Who can be a witness of a will?

  1. CA Vishnu Ram Enlightened
    Added an answer on October 16, 2025 at 10:34 am

    Who Can Be a Witness to a Will? A witness to a will is someone who observes the testator (the person making the will) sign or affix his/her mark on the document and then signs the will themselves to confirm that they witnessed this act.Witnesses are crucial because their signatures legally authenticRead more

    Who Can Be a Witness to a Will?

    A witness to a will is someone who observes the testator (the person making the will) sign or affix his/her mark on the document and then signs the will themselves to confirm that they witnessed this act.
    Witnesses are crucial because their signatures legally authenticate the execution of the will.

    Legal Requirements under the Indian Succession Act, 1925

    According to Section 63(c) of the Act:

    • A will must be attested by at least two witnesses.

    • Each witness must have seen the testator sign the will, or must have received a personal acknowledgment from the testator that it was signed by him.

    • Each witness must sign the will in the presence of the testator (though both witnesses need not sign at the same time).

    These witnesses confirm that the will was made voluntarily and genuinely by the testator.

    Who can become a Witness?

    Any competent adult can be a witness, provided they:

    1. Are of sound mind;

    2. Can understand the nature of the act; and

    3. Are capable of giving evidence in court if required.

    There is no legal bar on relatives, friends, or associates acting as witnesses. However, to avoid later disputes, it is advisable not to choose beneficiaries (people who will inherit under the will) as witnesses.

    Can a Beneficiary Be a Witness?

    Yes — but with an important qualification under Section 67 of the Act:
    A will attested by a beneficiary (or their spouse) remains valid, but the gift or legacy given to that beneficiary becomes void.
    This means the person can still act as a witness, but they lose their right to inherit under that will.

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CA Sanjiv Kumar
CA Sanjiv KumarEnlightened
Asked: March 25, 2022In: Corporate Laws

Which act govern the will?

  1. CA Vishnu Ram Enlightened
    Added an answer on October 16, 2025 at 11:15 am

    Which Act Governs a Will in India? The Indian Succession Act, 1925 is the main law governing wills in India. It applies to most communities, except Muslims, whose wills are governed by personal law.

    Which Act Governs a Will in India?

    • The Indian Succession Act, 1925 is the main law governing wills in India.

    • It applies to most communities, except Muslims, whose wills are governed by personal law.

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CA Sanjiv Kumar
CA Sanjiv KumarEnlightened
Asked: March 25, 2022In: Corporate Laws

How to make a will? Who can make a will?

  1. CA Vishnu Ram Enlightened
    Added an answer on October 16, 2025 at 11:19 am

    Who Can Make a Will? Under Section 59 of the Indian Succession Act, 1925, the following rules apply: Any person of sound mind and not a minor can make a will. The minimum age is 18 years (or 21 years if governed by the Indian Majority Act for certain cases). The testator must have a sound and disposRead more

    Who Can Make a Will?

    Under Section 59 of the Indian Succession Act, 1925, the following rules apply:

    1. Any person of sound mind and not a minor can make a will.

      • The minimum age is 18 years (or 21 years if governed by the Indian Majority Act for certain cases).

      • The testator must have a sound and disposing mind — meaning they understand the nature and effect of their actions when making the will.

    2. Persons with temporary insanity or intoxication cannot make a will while in that state.
      However, if they regain sanity or sobriety, they can do so then.

    3. Blind, deaf, or dumb persons can make a valid will if they are capable of understanding what they are doing.
      The key requirement is mental capacity, not physical ability.

    4. Persons ordinarily excluded — e.g., minors, persons under coercion, or those lacking mental capacity — cannot make a valid will.

    How to Make a Will in India

    A will does not require a lawyer or stamp paper, but professional assistance ensures clarity and legal compliance, especially when multiple assets or heirs are involved. To ensure a will is legally valid and easily provable, write it clearly  following these essential steps:

    1. Clearly identify the testator and assets
      Mention full details — name, age, address, and a clear list of assets (movable and immovable). Avoid ambiguity.

    2. Appoint an executor
      The executor will ensure that the directions in the will are carried out after the testator’s death. (Although not mandatory, it is highly recommended.)

    3. Name the beneficiaries
      Specify who will receive what — clearly allocate shares or describe specific properties to prevent disputes.

    4. Declare the revocation of previous wills
      Include a statement revoking all earlier wills to avoid confusion.

    5. Sign and attest the will

      • The will must be signed by the testator.

      • It must be attested by at least two witnesses who see the testator sign or acknowledge the signature (as per Section 63 of the Act).

      • Each witness should sign in the testator’s presence.

    6. Optional: Register the will
      Registration is not mandatory, but doing so under the Registration Act, 1908 (Section 40) adds authenticity and reduces the risk of tampering or dispute.

    7. Keep the will safe
      Store the will in a secure place — at home, with a trusted person, or deposit it with the Registrar under Section 42 of the Registration Act.

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CA Sanjiv Kumar
CA Sanjiv KumarEnlightened
Asked: March 25, 2022In: Corporate Laws

What will happen if I dont make a will?

  1. CA Vishnu Ram Enlightened
    Added an answer on October 16, 2025 at 11:21 am

    What Happens If You Don’t Make a Will? If a person dies without making a will, they are said to have died intestate. In such a case, their property is distributed according to the personal laws of inheritance that apply to them, not according to their personal wishes. This process is known as intestRead more

    What Happens If You Don’t Make a Will?

    If a person dies without making a will, they are said to have died intestate. In such a case, their property is distributed according to the personal laws of inheritance that apply to them, not according to their personal wishes. This process is known as intestate succession.

    1. Legal Framework Governing Intestate Succession in India

    The law that applies depends on the religion of the deceased:

    Religion Governing Law
    Hindus, Buddhists, Sikhs, Jains Hindu Succession Act, 1956
    Muslims Muslim Personal Law (Shariat)
    Christians and Parsis Indian Succession Act, 1925

    Each law lays down a defined order of heirs and shares for distributing property.

    2. Consequences of Dying Without a Will

    (a) Property is divided by law, not by wish

    Your estate will be distributed among your legal heirs (spouse, children, parents, etc.) as per the succession law. You cannot decide who gets what after your death.

    (b) Possible family disputes

    In the absence of clear written directions, differences often arise among heirs over entitlement and valuation of assets.

    (c) Difficulty in transferring property

    Transferring property titles or bank balances can take longer since heirs may need to obtain legal heir certificates or succession certificates from the court.

    (d) No provision for non-family dependents

    Friends, charitable causes, or distant relatives whom you might have wished to benefit will receive nothing under intestate succession.

    (e) Guardianship issues for minors

    If minor children are involved, the court may appoint a guardian, which may not align with what the deceased would have preferred.

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CA Sanjiv Kumar
CA Sanjiv KumarEnlightened
Asked: March 25, 2022In: Corporate Laws

What are the benefit of making will?

  1. CA Vishnu Ram Enlightened
    Added an answer on October 16, 2025 at 11:23 am

    What Are the Benefits of Making a Will? A will is a written declaration of how a person (the testator) wants their property and assets to be distributed after their death.While many people postpone writing one, making a will has significant legal, practical, and emotional benefits — both for the indRead more

    What Are the Benefits of Making a Will?

    A will is a written declaration of how a person (the testator) wants their property and assets to be distributed after their death.
    While many people postpone writing one, making a will has significant legal, practical, and emotional benefits — both for the individual and for their family.

    1. Ensures Your Wishes Are Followed

    A will gives you control over who inherits your assets and in what proportion.
    Without it, property is distributed under default succession laws, which may not reflect your actual intentions or family circumstances.

    2. Prevents Family Disputes

    Clear written directions reduce confusion and potential conflicts among heirs.
    A valid will can prevent long-drawn legal battles that often arise when multiple family members claim ownership of the same property.

    3. Simplifies Legal Procedures After Death

    If a person dies leaving a will, the process of obtaining probate or transferring ownership is typically faster and smoother.
    In contrast, intestate succession may require succession certificates or court orders, causing delay and extra cost.

    4. Allows Appointment of an Executor and Guardian

    A will enables you to:

    • Appoint an executor to carry out your wishes and manage your estate.

    • Name a guardian for your minor children, ensuring they are cared for by someone you trust.

    These provisions avoid uncertainty or court intervention later.

    5. Protects Vulnerable or Dependent Family Members

    Through a will, you can make specific provisions for:

    • A spouse with no income,

    • A child with special needs, or

    • Elderly dependents who rely on you financially.

    Such personal arrangements are not recognized automatically under intestate laws.

    6. Enables Charitable or Non-Family Bequests

    You can allocate a portion of your estate to charitable organizations, friends, or individuals outside your immediate family — something not permitted under intestate succession.

    7. Provides Peace of Mind

    Knowing that your affairs are settled and your loved ones are protected reduces emotional and administrative stress for everyone involved.
    It also helps avoid unnecessary court proceedings and property disputes after your passing.

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CA Sanjiv Kumar
CA Sanjiv KumarEnlightened
Asked: March 25, 2022In: Corporate Laws

What is a will?

  1. CA Vishnu Ram Enlightened
    Added an answer on October 16, 2025 at 11:25 am

    What Is a Will? A will is a legal declaration by which a person (called the testator) expresses how their property and belongings should be distributed after their death.It becomes effective only upon the death of the person making it. Legal Definition Under Section 2(h) of the Indian Succession ActRead more

    What Is a Will?

    A will is a legal declaration by which a person (called the testator) expresses how their property and belongings should be distributed after their death.
    It becomes effective only upon the death of the person making it.

    Legal Definition

    Under Section 2(h) of the Indian Succession Act, 1925,

    “Will” means the legal declaration of the intention of a testator with respect to his property which he desires to be carried into effect after his death.

    This means a will records the final wishes of a person regarding their assets — and serves as a legally recognized guide for their execution.

    Essential Features of a Will

    1. Made voluntarily – A will must be created by the testator’s free will, without coercion, undue influence, or fraud.

    2. Applies after death – It has no effect during the lifetime of the testator.

    3. Revocable – The testator can change or cancel the will at any time before death.

    4. Covers property and rights – A will can include movable and immovable property, money, investments, jewellery, and even digital assets.

    5. Requires attestation – It must be signed by the testator and attested by at least two witnesses (as per Section 63 of the Indian Succession Act, 1925).

    Purpose of a Will

    A will ensures that:

    • Property is distributed as per the testator’s personal wishes, not as per default succession laws.

    • Family disputes are minimized after death.

    • Dependents and beneficiaries are clearly identified and protected.

    • The estate is legally transferred through a simple, documented process.

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CA Sanjiv Kumar
CA Sanjiv KumarEnlightened
Asked: March 25, 2022In: Income Tax

What is the penalty code no. 11C and N11C under Income Tax Act? Which code is used for payment of penalty on late filing of ITR?

  1. CA Vishnu Ram Enlightened
    Added an answer on March 12, 2025 at 3:05 pm

    Penalty codes 11C and N11C serve different purposes under the Income Tax Act: 11C is used for general penalties imposed by the Income Tax Department under various sections, such as under-reporting of income (Section 270A) or concealment of income (Section 271(1)(c)). If you have received a penalty dRead more

    Penalty codes 11C and N11C serve different purposes under the Income Tax Act:

    • 11C is used for general penalties imposed by the Income Tax Department under various sections, such as under-reporting of income (Section 270A) or concealment of income (Section 271(1)(c)). If you have received a penalty demand notice, you should use Code 11C when making the payment.

    • N11C is specifically for late filing fees under Section 234F. If you file your Income Tax Return (ITR) after the due date, you will need to pay a penalty of ₹1,000 (if total income < ₹5 lakh) or ₹5,000 (if total income > ₹5 lakh). For this, use Code N11C while making the payment through the Income Tax e-filing portal.

    ✅ Conclusion: If you’re paying a late filing fee for delayed ITR submission, use N11C. For other penalties issued by the tax department, use 11C. Always verify the payment details before proceeding.

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