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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, required in some jurisdictions / for certain assets
  • 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.

Where probate comes in

Probate is a court's certification that a will is genuine and is the proper document to act on. In India it is not universally required: whether a will needs to be probated depends on where the property is and, for certain places and faiths, on specific rules — wills relating to property in some presidency-town jurisdictions, for instance, have historically needed probate, while many wills elsewhere can be acted on without it. Some institutions also ask for probate as a matter of their own caution even where the law does not strictly compel it.

We deliberately don't state a single rule that "a will always needs probate" or "never does", because it genuinely turns on the asset, the location and the personal law involved. What matters for planning is to know, while the will is being drafted, whether the assets it covers are likely to need probate — because that shapes how the will is written and what your heirs should expect.

For an NRI, the takeaway is to surface this question early rather than discover it after a death. A will drafted with the probate position in mind is far easier to execute than one written in the abstract.

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.

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 where a will is likely to need probate

    Whether probate is needed turns on the asset, its location and the personal law. We help surface that question while the will is being planned, so it is drafted 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.