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September 2025

Wills – Recent Judicial Developments

By Dr Anup P. Shah, Chartered Accountant
Reading Time 13 mins

INTRODUCTION

This feature has over the last 23 years covered the subject of Wills and its myriad issues many times. However, this is a topic which is always subject to interesting developments and many controversies and hence, we keep revisiting it time and again. Recently, the Supreme Court has had occasions to examine important facets pertaining to a Will. Let us examine these vital decisions and the propositions laid down by them.

EXCLUDING NEAR AND DEAR RELATIVES

Quite often we hear that a person has excluded his nearest relatives from his Will in favour of a stranger. This is absolutely possible in India and the answer to this lies in the legal system followed by India. There are two basic legal systems in International Law ~ Civil Law and Common Law. Certain Civil Law jurisdiction countries, such as, France, Italy, Germany, Switzerland, Spain, Japan, etc., have forced heirship rules. Forced Heirship means that a person does not have full freedom in selecting his beneficiaries under his Will. Certain close relatives must get a fixed share. Sharia Law is also an example of forced heirship rules. This is a feature which is not found in Common Law countries, such as, the UK and India. Thus, an Indian has full freedom to pre

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