Indian Income Tax
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Distribution Of Property In Inheritance Law - Widow/Widower

The property of an intestate devolves upon the wife or husband, or upon those who are of the kindred of the deceased, in the order and according to the rules given below.

However a widow is not entitled to the provision hereby made for her if, by a valid contract made before her marriage, she has been excluded from her distributive share of her husband’s estate.

Where intestate has left widow and lineal descendants, or widow and kindred only, or widow and no kindred.

Where the intestate has a widow-

  1. if he has also left any lineal descendants, one third of his property shall belong to his widow, and the remaining two-thirds shall go to his lineal descendants, according to the rules hereinafter contained;
  2. if he left no lineal descendant, but has left persons who are of kindred to him, one-half of his property shall belong to his widow, and the other half shall go to those who are of kindred to him, in the order and according to the rules hereinafter contained:
  3. if he has left none who are of kindred to him, the whole of his property shall belong to his widow.

Lineal descendants mean descendant born in lawful wedlock only.

Where intestate has left no widow, and where he has left no kindred.

Where the intestate has left no widow, his property shall go to his lineal descendants or to those who are of kindred to him, not being lineal descendants, according to the rules hereinafter contained; and, if he has left none who are of kindred to him, it shall go to the Government.

Rights of widower

A husband surviving his wife has the same rights in respect in respect of her property, if she dies intestate, as a widow has in respect of her husband’s property, if he dies intestate.

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