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Inheritance & Estate

Does a will made abroad work for Indian property, and do you need probate?

The will was drawn up in the country you live in, and you are not sure it even covers the Indian flat, or whether an Indian court has to bless it first.

The person who left you the Indian property made their will abroad, in the country where they lived, and it names the Indian assets. Now you are wondering whether that foreign will is any good for property in India, whether it has to be re-made under Indian law, and whether an Indian court has to grant probate before the bank or the registrar will act on it. The answers are more straightforward than they used to be, because a recent change in the law has removed the step most people were dreading.
Last reviewed: 26 July 20268 min readReviewed by Preetesh Maloo, CA

The short answer

A validly made foreign will is effective for Indian assets, and it does not have to be re-made in India. The bigger news is on probate: until the end of 2025, a will covering property in the major Indian metros often needed probate before an executor or beneficiary could act on it, but the Repealing and Amending Act 2025 has omitted that requirement, so probate is now voluntary rather than mandatory. In practice a bank, share registrar or housing society may still ask to see a grant before transferring a particular asset, and where they do, an Indian court can recognise the foreign grant on an authenticated copy rather than re-proving the will (Section 228).

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A foreign will is valid for Indian assets

You do not need to have a fresh will drawn up in India for Indian property. A will validly executed abroad is effective to pass Indian assets, and Indian succession law recognises it. Where the will covers immovable property in the older metro jurisdictions, the specific rules in Section 57 of the Indian Succession Act have historically applied to it, including a will made outside India that relates to such property.

So the starting point is reassuring: the document your relative made abroad is the operative will for the Indian flat, and the estate passes under it. What used to complicate matters was not the will's validity but a separate procedural requirement to have it proved in an Indian court first, and that is exactly what has now changed.

Since December 2025, probate is no longer mandatory

The important update is procedural and recent. Until the end of 2025, the Indian Succession Act required probate or letters of administration before an executor or legatee could establish their right under certain wills, including wills of Hindus covering immovable property in the Kolkata, Chennai and Mumbai jurisdictions. The Repealing and Amending Act 2025, which received assent on 20 December 2025, has omitted that requirement.

The effect is that probate is now voluntary, not a mandatory precondition to act on the will. This removes what was often the slowest and most expensive step for an NRI beneficiary, a full probate petition in an Indian court from abroad. If you have read older guidance that says probate is compulsory for a Hindu will covering Mumbai or Chennai property, that guidance is now out of date.

When a grant is still asked for, and how the tax works

Even though probate is no longer required by the statute, a particular institution, a bank, a share registrar, a housing society, may still ask to see a court grant before it transfers an asset into your name, because their internal rules have not caught up. Where that happens, you do not have to re-prove the whole will from scratch: an Indian court can grant letters of administration on an authenticated copy of the foreign grant (Section 228), which is the lighter, ancillary route.

On tax, inheritance under a will is not a taxable event, it is specifically excluded from tax on receipt under Section 56(2)(x) of the Income-tax Act. Tax only arises later, on the income the assets earn or the capital gain when you sell, where you carry the previous owner's cost and holding period. So the will establishes who gets the asset, and the tax is a separate, later question a practising CA handles.

What's involved

What the CA actually does

  1. 1

    We confirm the will covers the Indian assets

    We check that the foreign will validly reaches the Indian property and identify what each institution holding an asset will actually require to transfer it.

  2. 2

    We avoid probate where it is not needed

    Given probate is no longer mandatory, we proceed on the will directly where the institutions allow, sparing you a full probate petition from abroad.

  3. 3

    We use the ancillary route where a grant is demanded

    Where a bank or registrar still insists on a grant, we pursue letters of administration on an authenticated copy of the foreign grant rather than re-proving the will.

  4. 4

    We handle the tax that follows

    We keep the inheritance itself untaxed, and manage the income and any capital-gains tax on the assets once they are in your hands, with the cost carried over from the deceased.

What to have ready

Documents you'll typically need

  • The foreign will and any foreign grant of probate
  • Death certificate, authenticated for use in India
  • Details of the Indian assets the will covers
  • The deceased's acquisition records for the assets, for later sale

Your destination country can change the details

Requirements differ from one consulate, university and visa route to the next, how recent the figures must be, how long funds must have been held, and which certificates are mandatory. We assemble the documents around the exact checklist you're applying under. To see how India's tax treaty with your country of residence affects related filings, set your country below or compare all 46 countries.

References on this page

  • Section 57, Indian Succession Act 1925: application to wills covering Indian immovable property
  • Repealing and Amending Act 2025 (assent 20 December 2025): Section 213 omitted, probate no longer mandatory
  • Section 228, Indian Succession Act 1925: an Indian grant on an authenticated copy of a foreign grant
  • Section 56(2)(x), Income-tax Act: inheritance under a will is not taxed on receipt

Frequently asked questions

Common questions

Yes. A validly executed foreign will is effective to pass Indian assets and does not have to be re-made in India. Indian succession law recognises it, including where it covers immovable property in the older metro jurisdictions.

No, not as a matter of law. The Repealing and Amending Act 2025, effective from 20 December 2025, omitted the requirement, so probate is now voluntary rather than mandatory, even for a Hindu will covering Mumbai or Chennai property. Older guidance saying probate is compulsory is out of date.

Some institutions still ask for one even though the law no longer requires it. Where that happens, an Indian court can grant letters of administration on an authenticated copy of the foreign grant (Section 228), which is lighter than re-proving the whole will in India.

No. Inheritance under a will is specifically excluded from tax on receipt under Section 56(2)(x), and India has no estate tax. Tax arises only later, on income the assets earn or the capital gain when you sell, using the cost carried over from the deceased.

A will made abroad covering Indian assets?

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