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Inheritance & Estate

Transmitting inherited shares when there is no nominee and no will

You have inherited shares or a demat holding, the deceased left no nomination and no will, and you need to know whether this means court.

You have inherited shares or a demat account, and the two things that would make transmission simple are both missing: there was no nominee, and no will. The registrar asks for succession papers and it is not obvious which. The answer turns almost entirely on what the holding is worth, and the limits changed on 22 August 2026, so most of what you will find online is describing the old rules.
Last reviewed: 27 August 20267 min readReviewed by Preetesh Maloo, CA

The short answer

Probably not, and the limits just doubled. Under SEBI's framework effective 22 August 2026, holdings up to Rs 10 lakh in physical form per company, or Rs 30 lakh in demat, transmit on a notarised indemnity bond plus one combined affidavit-cum-NOC from the heirs, or a family settlement deed. No legal-heir certificate and no court. Even above those limits a court order is only one of three routes: a Will with a notarised indemnity, or a legal heirship certificate with a notarised indemnity, are equally acceptable. Very small holdings, up to Rs 10,000 physical or Rs 30,000 demat, go through a faster route called Quick Transmission Processing if you are an immediate relative. Whichever route applies, the registrar has 21 calendar days from receiving complete documents.

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SEBI's new transmission rules, in force from 22 August 2026

SEBI rewrote this by a circular dated 23 July 2026, and the new framework took effect on 22 August 2026. If a page you are reading quotes Rs 5 lakh or Rs 15 lakh, it is describing the old rules.

Until 21 August 2026From 22 August 2026
Physical shares, simplified routeRs 5 lakhRs 10 lakh per company
Demat account, simplified routeRs 15 lakhRs 30 lakh per account
Very small holdingsno separate routeRs 10,000 physical, Rs 30,000 demat
Heir's paperworkseparate affidavit AND NOCone affidavit-cum-NOC
Surviving joint holderdeath certificate, KYC, indemnitydeath certificate only
Time to processnot fixed21 calendar days
Probaterequired in some casesno longer a blanket requirement

A death certificate carrying a verifiable QR code is now accepted, which matters when the certificate was issued by a municipal body you cannot easily visit.

The value decides the paperwork

Below Rs 10 lakh per company in physical shares, or Rs 30 lakh in demat, no court is involved at all and no legal heirship certificate is needed either.

What you produce is the transmission request form, the death certificate, your KYC, a notarised indemnity bond (your written promise to cover the registrar if another heir later disputes the transfer), and one notarised affidavit-cum-NOC signed by the legal heirs. A notarised family settlement deed can stand in place of the affidavit-cum-NOC.

Physical holdings are tested per listed company, not across the portfolio, so several modest holdings can each sit under the limit even when the total does not.

Above the limit you need more, but still not necessarily a court.

Quick Transmission Processing, for small holdings

The new framework adds a faster route for genuinely small holdings, called Quick Transmission Processing, up to Rs 10,000 for physical securities and Rs 30,000 for demat. The paperwork drops to a transmission request-cum-undertaking on plain paper, with a document proving your relationship to the deceased.

Both conditions must hold: the value sits inside those limits, and the claimant is an immediate relative, which SEBI defines here as a parent, spouse, child or parent-in-law. A sibling, nephew or cousin does not qualify for this route even on a tiny holding and falls back to the simplified set. Worth noting because SEBI's insider-trading rules define "immediate relative" differently, and that definition does include siblings.

The amounts are small enough that people abandon these holdings. Left unclaimed, shares and dividends move to the Investor Education and Protection Fund after seven years, and recovering them from there is a separate claim on Form IEPF-5 that takes far longer than transmitting now.

Signing it all from abroad

Everything above assumes you can sign. From another country that is the step that actually costs weeks.

An affidavit, indemnity or no-objection executed outside India is normally accepted once it has been notarised where you are and then apostilled, if your country is in the Hague Apostille Convention, or attested by the Indian embassy or consulate if it is not. Heirs scattered across different countries do not have to sign one physical copy: each can execute their own and they are submitted together.

A document executed abroad still has to be stamped in India, within three months of the date it first reaches India. A courier left unopened in a drawer can cost you that window.

One thing that has got simpler: whatever the holding looked like, it will not come back to you on paper. Securities are issued in demat form only, and since April 2026 they are credited straight to your demat account. The old Letter of Confirmation, with its 120-day deadline to convert, has been abolished.

Above the limit, a court order is only one of three routes

This is the part that costs families most, because they assume a large holding means a court case. It does not.

Above the limit you provide the affidavit-cum-NOC plus ONE of the following three:

RouteWhat it is
A Willwith a notarised indemnity bond
A legal heirship certificatefrom a competent government authority, with a notarised indemnity bond
A court instrumentsuccession certificate, letter of administration or court decree

Only the third involves a court. A succession certificate under Sections 370 to 390 of the Indian Succession Act takes months and needs appearances that are awkward from abroad, so it is worth exhausting the first two before accepting it.

The second route is the one people overlook. A legal heirship certificate comes from the local revenue authority where the deceased lived, not from a court, and the succession and legal heir certificate page sets out how it differs and how an heir abroad obtains one. It is a materially lighter document than a succession certificate.

Probate is also a smaller part of this than it was. SEBI removed the blanket probate requirement, in line with the repeal of Section 213 of the Indian Succession Act in December 2025. A registrar may still ask in a contested case, but it is no longer the default.

A nominee is a trustee, not the owner

Where a nominee is named, the shares transmit to them without any of the above. That is not the same as the nominee inheriting them.

The Supreme Court settled this in Shakti Yezdani v Jayanand Salgaonkar: a nominee holds the securities as a trustee for the legal heirs. Nomination decides who the company hands the shares to, succession law decides who owns them. If you are the nominee on one holding and a co-heir on another, those are two different roles.

What's involved

What the CA actually does

  1. 1

    We value the holding against the right limit

    Physical shares are tested per company and demat per account, so the same portfolio can be under the limit on one measure and over on another. We establish which route you are actually in before any paperwork starts.

  2. 2

    We keep you out of court where the rules allow it

    Most families assume a large holding means a succession certificate. Above the limit a Will with a notarised indemnity, or a legal heirship certificate with one, is equally acceptable. We exhaust those before anyone files anything.

  3. 3

    We get documents signed abroad accepted in India

    Notarisation where you are, then apostille or consular attestation, then stamping in India inside the three-month window. This is the step that quietly costs NRI heirs weeks, and it gets worse when the heirs are in different countries.

  4. 4

    We hold the depository to the 21 days

    The processing deadline is new and not every registrar is running to it yet. We track the clock and escalate when it slips.

  5. 5

    We handle the court route where it is unavoidable

    Above the limits we work with a lawyer on the succession certificate, and prepare the valuation and asset schedule the petition needs.

What to have ready

Documents you'll typically need

  • The holding statements, with a value for each listed company and each demat account
  • The death certificate, ideally the QR-coded version
  • The other heirs' agreement to sign one combined affidavit-cum-NOC
  • A notarised indemnity bond
  • Your KYC and OCI or passport proof
  • Only if you are above the limit: a Will, a legal heirship certificate, or a court instrument

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

  • SEBI circular dated 23 July 2026, effective 22 August 2026, revised framework for transmission of securities
  • Simplified documentation: up to Rs 10 lakh physical per listed company and Rs 30 lakh in demat, doubled from Rs 5 lakh and Rs 15 lakh
  • Below the limit: notarised indemnity bond (Annexure-4) plus notarised affidavit-cum-NOC from the legal heirs (Annexure-5), or a family settlement deed. A legal heirship certificate is NOT required at this level
  • Above the limit: affidavit-cum-NOC plus ONE of a Will with notarised indemnity, a legal heirship certificate with notarised indemnity, or a succession certificate, letter of administration or court decree
  • Quick Transmission Processing: up to Rs 10,000 physical and Rs 30,000 demat, immediate relatives only, on a request-cum-undertaking (Annexure-2) with proof of relationship
  • One combined affidavit-cum-NOC replaces the separate affidavit and no-objection certificate
  • 21 calendar days to process from receipt of complete documents
  • A named nominee takes as trustee for the heirs, not as owner (Shakti Yezdani v Jayanand Salgaonkar, Supreme Court)

Frequently asked questions

Common questions

Usually not. Up to Rs 10 lakh per company in physical shares, or Rs 30 lakh in demat, you transmit on a notarised indemnity bond and one affidavit-cum-NOC from the heirs, with no court and no legal heirship certificate. Above that you still have a choice: a Will with a notarised indemnity, or a legal heirship certificate with a notarised indemnity, are accepted alongside a court instrument. Those limits doubled on 22 August 2026, and most guidance online still quotes the old Rs 5 lakh and Rs 15 lakh.

No. They were merged into one combined affidavit-cum-NOC from 22 August 2026. If a registrar asks you for both as separate documents, they are working from the old framework.

The depository or registrar has 21 calendar days from receiving a complete set of documents. The clock starts when the set is complete, so an incomplete submission simply restarts it, which is why the document list is worth getting right first time.

Only the death certificate. The surviving joint holder no longer has to supply fresh KYC, an indemnity or an undertaking to have the deceased's name removed. That is one of the changes made on 22 August 2026.

Notarise it where you live, then have it apostilled if your country is in the Hague Apostille Convention, or attested by the Indian embassy or consulate if it is not. Heirs in different countries can each execute their own copy rather than passing one document around. It then has to be stamped in India within three months of first reaching India.

No. Securities are issued in demat form only, so even a physical holding is credited to a demat account, and as an NRI that has to be an NRO demat. Since April 2026 the credit is direct: the old Letter of Confirmation, and the 120-day deadline to convert it, has been abolished.

For the transmission, yes. But a nominee holds as trustee for the heirs, not as owner (Shakti Yezdani, Supreme Court). Nomination decides who the company hands the shares to; succession law still decides who owns them.

When the rule was applied against someone else

A taxpayer in this position won

The rule reads as settled. These are decisions where it was applied to someone in your situation and did not hold, with the exception that carried them and a link to the source.

Inherited shares with no nominee and no will?

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