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Inheritance & Estate

Why an NRI with Indian assets should have an India-specific will

You've made a will where you live, but the flat in Mumbai and the deposits in India are sitting in a system your foreign will was never written for.

You live abroad and you own things in India — a flat, fixed deposits, shares, maybe a plot inherited years ago. You may already have a will in your country of residence, and you assume it covers everything you own anywhere. The difficulty comes when something happens: your heirs, who also live abroad, have to get that foreign will recognised in India before any Indian bank or registrar will act on it, and that can mean a slow, expensive court process layered on top of grief. A will written for your Indian assets — or even a clean clause carved out for them — can spare your family that.
Last reviewed: 10 June 20268 min readReviewed by Preetesh Maloo, CA

The short answer

An NRI does not legally need a separate India will, but it usually makes succession far smoother. A single foreign will can in principle cover Indian assets, but acting on it in India often requires getting it recognised by an Indian court first, which is slow and costly for heirs already dealing with a death from abroad. A will dealing specifically with Indian assets — kept consistent with, and not contradicting, any foreign will — lets the Indian estate be administered on its own footing. India levies no inheritance or estate tax, so this is about ease of transfer, not about saving tax. Drafting and executing the will is legal work; we sit on the tax and asset side around it.

References on this page

  • Indian Succession Act, 1925 — execution and probate of wills
  • Hindu Succession Act, 1956 — applies where a person dies without a valid will
  • Probate — court certification of a will; no longer mandatory anywhere (Section 213 omitted by the Repealing and Amending Act 2025), but sometimes still sought
  • No inheritance / estate tax in India — a will eases transfer, it does not save estate tax

What a will actually changes for your heirs

Without a valid will, your assets pass by the rules of intestate succession — for a Hindu, under the Hindu Succession Act, and under the corresponding personal law for others. Those rules decide who gets what in fixed shares, regardless of what you might have wanted, and your heirs typically have to establish their entitlement through a succession certificate or a similar court process before institutions release anything.

A will changes two things. It lets you decide who receives which asset rather than leaving it to a statutory formula, and it gives your heirs a clear instrument to act on, which can shorten the path to getting the bank, registrar or sub-registrar to transfer the asset. It does not make the process instant — but it removes the guesswork about your intentions, which is often the slowest part of an intestate estate.

One thing a will does not do in India is save tax on the inheritance, because there is no inheritance or estate tax to save. The case for a will here is purely about control and ease of transfer for the people you leave behind.

Why a foreign will alone is awkward for Indian assets

A will validly made abroad can, in principle, deal with assets anywhere in the world, including in India. The problem is operational, not theoretical. When your heirs present a foreign will to an Indian bank or a sub-registrar, the institution generally cannot act on it on face value — a foreign will usually has to be recognised through an Indian court before it carries weight here, which means another set of proceedings, in another country, for heirs who are themselves abroad.

A will that deals specifically with your Indian assets sidesteps much of that friction. It is read in the system it was written for, by institutions familiar with the form, and it can be administered without first persuading an Indian court to recognise a document drawn up under foreign law.

ApproachWhat heirs in India face
Foreign will onlyOften needs Indian court recognition first
India-specific will / clauseAdministered directly in India

The two wills must not fight each other. The standard care is to make sure the India will is confined to Indian assets and that the foreign will either excludes those assets or is consistent with the India will — so that nothing is accidentally revoked or double-disposed. That coordination is exactly where a will goes wrong if it is done piecemeal.

A worked example: a couple in Singapore with a Mumbai flat

Neha and her husband live in Singapore and have made wills there covering their Singapore home and savings. They also own a flat in Mumbai and hold fixed deposits and a small share portfolio in India. Their Singapore wills mention "all assets worldwide", so they assumed India was handled.

When they looked closer with a CA and an Indian lawyer, the picture was less comfortable. If either of them died, the survivor or their children would have to get the Singapore will recognised by an Indian court before a Mumbai bank or the sub-registrar would transfer the flat or release the deposits — a parallel proceeding in a country none of them lived in. They chose instead to make a short India-specific will dealing only with the Indian flat, deposits and shares, drafted by an Indian advocate, and had their Singapore wills adjusted so the two were consistent and did not overlap. The CA's part was on the asset and tax side: pinning down what was held in India and in whose name, confirming there was no inheritance tax to worry about, and noting the cost history of the flat so that whoever inherits it has the figures for a future capital-gains computation. The drafting itself stayed with the lawyer.

Why a separate Indian will speeds things up for your heirs

A single foreign will can, in law, cover your Indian assets too. The catch is what your heirs have to do with it. A foreign will usually cannot be acted on in India at face value — the foreign grant has to be re-established here through an Indian court before a bank, registrar or sub-registrar will transfer anything. That is a second proceeding, layered on top of whatever your heirs are already doing in your country of residence, and it adds months.

A will written for your Indian assets removes that step. It is drawn under Indian law, in the form Indian institutions expect, so the transmission of the flat, the deposits and the shares can run on its own footing without first waiting on a foreign court.

Heirs act on…What it means in practice
One foreign willRe-established in IndiaWait on a foreign grant first
Separate Indian willIndian will directlyIndian assets move on their own

The two wills have to be coordinated so neither cancels the other — that is the next section. But the headline reason an NRI makes a separate Indian will is speed: the Indian estate is freed up without your family chasing recognition of a document drawn up abroad.

Do you actually need probate in India?

Probate is a court's certificate that the will is genuine and is the document to act on. For a long time it was compulsory for certain wills — broadly, wills of Hindus, Buddhists, Sikhs, Jains and Parsis relating to immovable property in the former presidency towns of Mumbai, Kolkata and Chennai, under the old Section 213 of the Indian Succession Act.

That compulsion is gone. The Repealing and Amending Act, 2025 removed Section 213 (notified December 2025), so for deaths from FY2026-27 onward probate is no longer mandatory anywhere in India — heirs can establish their rights under a will without first obtaining it, even for property in those three cities.

PositionProbate of a will
Until end-2025Mandatory in Mumbai / Kolkata / Chennai
FY2026-27 onwardNot mandatory anywhere

It is not the whole story, though. Banks, housing societies and registrars can still ask for probate as their own safeguard, and where a will is large or might be contested, obtaining probate voluntarily is often the safer route because the court has tested its validity. So the plain answer is: you are no longer compelled to probate, but it may still be sought — and that is worth settling while the will is being drafted, not after a death.

Making the will hard to challenge later

A will is only as good as its execution. To be valid the testator must sign it, and two witnesses must each see the signing and then sign themselves (Section 63, Indian Succession Act). A witness should not be someone who benefits under the will — using a neutral witness avoids an obvious line of attack later.

Registration is optional, not required, for a will to be valid. But registering it at the sub-registrar's office is usually worth doing: it fixes the date and authorship and makes the will much harder to dispute as a forgery or a later substitution. For an NRI whose heirs may have to defend the will from abroad, that extra weight is useful.

Two more habits keep a will solid. Keep it current — revisit it after a marriage, a birth, a new property or a sale, because a will that no longer matches what you own invites argument. And for an older or unwell testator, it is sensible to have a doctor confirm sound mind around the time of signing, so that capacity cannot later be questioned. None of this is the CA's job to draft — execution is the lawyer's — but these are the details that decide whether a will holds up.

Running an Indian will and a foreign will together

Most NRIs end up with two wills — one for assets where they live, one for India. That is fine, and usually better than one will stretched across both systems. The danger is a single careless line.

A standard will often opens by revoking "all earlier wills". If your Indian will says that, it can wipe out your foreign will; if your later foreign will says it, it can wipe out your Indian one. The fix is to draft each so it revokes only earlier wills dealing with the same assets, and to state plainly that it does not touch the other will. Each will should also be confined to its own estate — the Indian will to Indian assets, the foreign will to the rest — so nothing is left to both.

Done this way, the executor named in each country can act on their own will without waiting on the other. Your Indian executor administers the Indian estate while your foreign executor handles the rest, in parallel rather than in sequence. The drafting and the revocation wording sit with your lawyers on each side; our part is the asset inventory underneath, so each will is built on an accurate split of what is held where.

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What's involved

What the CA actually does

  1. 1

    We map exactly what you hold in India and in whose name

    Before a will can sensibly deal with your Indian estate, you need a clear inventory — property, deposits, shares, the way each is held (sole, joint, with a nominee). We pull that together so the will is drafted against reality, not a half-remembered list.

  2. 2

    We flag whether probate is worth seeking

    Probate is no longer mandatory anywhere in India, but a bank or society may still ask for it, and a large or contestable will is often safer with it. We surface that question while the will is being planned, so it is handled with the right expectations rather than discovered by your heirs later.

  3. 3

    We coordinate the India will with your foreign will

    The standard risk is two wills contradicting each other. We work with your drafting lawyer here and, where relevant, your foreign adviser, so the India will is confined to Indian assets and nothing is accidentally revoked or doubled up.

  4. 4

    We capture the figures your heirs will need later

    We record the cost and acquisition history of inherited-style assets such as the flat, so that whoever inherits has the base figures for a future capital-gains computation — a detail families almost always wish they had kept.

What to have ready

Documents you'll typically need

  • A list of your Indian assets — property, deposits, shares, with how each is held
  • Title deeds / purchase papers for any Indian property
  • Bank, FD and demat statements showing current holdings
  • Any existing will (Indian or foreign) you have already made
  • Details of intended beneficiaries and any other heirs
  • Your PAN and passport / proof of NRI status

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 31 countries.

Frequently asked questions

Common questions

Own assets in India but unsure your will covers them?

Tell us what you hold in India and what wills you already have. A practising CA will map the asset and tax side and flag the probate question — working with your drafting lawyer — on a free call, no obligation.

No card, no obligation. All certification and filing work is handled by ICAI-registered practising Chartered Accountants.