As featured in
The executor's role turns theoretical the moment a family member dies. In the first 24 hours the questions are practical, urgent, and often unfamiliar: where is the Will, who tells the bank, what happens to the mutual funds, when is the tax return due. This week-by-week checklist walks through every filing, notification, and deadline that an Indian executor must meet in the first 90 days after a death — with the statutory citations, procedural sequencing, and cost estimates that turn a chaotic first quarter into a controlled administration.
Estate administration is a marathon that most Indian families expect to be a sprint. The full winding-up of an estate — from death to distribution of the residue — commonly takes 12 to 36 months, sometimes much longer if probate is contested or immovable property mutations are complex. But the first 90 days set the tone for everything that follows. Deadlines missed in the first quarter cascade into penalties, blocked accounts, and preventable disputes. Actions taken cleanly in the first quarter make everything downstream faster and cheaper.
The executor is the person on whom this burden falls. Under Section 211 of the Indian Succession Act 1925, the executor's title to act flows from the Will itself — but in the first days after death, the practical authority is entirely dependent on the executor's ability to produce the Will, the death certificate, and evidence of her own identity to the many institutions the deceased dealt with. Banks freeze accounts. Insurers demand documentation. The Income Tax Department expects the deceased's return to be filed as if she were still alive but with the executor signing as legal representative. The Registrar of Companies expects Form DIR-12 within 30 days if the deceased was a director anywhere. Everything that any state or private institution ever did for the deceased must be either transferred, closed, or restructured — and each of those thousands of touchpoints has its own paperwork.
This checklist is organised week-by-week, with the specific filings, the applicable statutory citations, and the practical documents required at each stage. It assumes a middle-Indian-family estate: some bank accounts, insurance policies, mutual funds, EPF/PPF/NPS balances, possibly a flat and a life insurance policy, possibly a small business interest. For families with unusually complex estates — cross-border assets, substantial company holdings, or contested Wills — additional specialist steps are required and are noted in the relevant sections.
Day 1: Death registration and the death certificate. The death must be registered with the local Municipal Corporation (or in rural areas, the Gram Panchayat) within 21 days under the Registration of Births and Deaths Act 1969. In practice, urban hospitals process this automatically and hand the family a preliminary certificate within 24–48 hours. Obtain at least 10 certified true copies immediately — banks, insurers, share registrars, mutual fund houses, property registrars, employers, and the Income Tax Department each want an original or notarised copy. Additional copies can be obtained later at ₹10–50 per copy, but the initial rush of paperwork consumes copies fast.
Day 1–2: Locate and secure the Will. The executor's first substantive task is to take custody of the original Will. If registered under Section 40 of the Registration Act 1908, a certified copy can be obtained from the Sub-Registrar's office where it was registered. If deposited in a bank locker, access to the locker itself requires the death certificate and (for non-nominee lockers) succession certificate or probate — see our bank locker guide. If held with the deceased's advocate or with a family member, retrieve it immediately and store it in a fire-resistant safe.
Day 1–3: Funeral and immediate expenses. Funeral expenses are the first charge on the estate under Section 320(1)(a) ISA and can be paid from estate resources or reimbursed to whoever pays. Retain all receipts. Most Indian banks will honour a request against the death certificate for funeral expenses up to a modest limit (typically ₹50,000–1 lakh) even before formal succession documentation. If insurance policies had accident-death benefit or funeral-benefit riders, notify the insurer within 24 hours to preserve the claim.
Day 2–3: Notify the immediate financial ecosystem. Contact each bank where the deceased held accounts, present the death certificate, and understand each bank's next-step protocol. For nominated accounts, the nominee submits the death certificate, KYC documents, and a claim form; the nominee can withdraw balances within 15–30 days. For non-nominated accounts, the bank will freeze operations and issue a checklist for the succession certificate or probate to be produced. If the deceased had automatic monthly payments (SIPs, EMIs, insurance premiums), request an immediate freeze to prevent further debits after death — otherwise SIP debits continue and mutual fund purchases post-death create administration complications.
Day 3–5: Employer notification and salary settlement. If the deceased was employed, notify the employer within 3 days. The employer's HR will process: full and final settlement of salary (unpaid days, leave encashment, notice period buyout if applicable); EPF and EPS transfer / claim initiation; gratuity claim under the Payment of Gratuity Act 1972; group insurance claim if any; ESOP treatment per the plan document. Family pension under EPS is claimed via Form 10-D. Employers typically process the salary settlement within 30 days and the EPF/gratuity transfer within 60 days.
Day 5–7: Preliminary asset and document inventory. The executor should assemble the deceased's key documents: original Will (or certified copy); PAN card; Aadhaar card; passport; bank passbooks and statements; insurance policy documents; property title deeds; share certificates or demat statements; mutual fund folio statements; EPF/PPF/NPS statements; loan documents; safe deposit locker keys; and any correspondence with tax authorities. Store these in a single secure location and prepare an inventory. This inventory will be repeatedly referenced in later weeks and forms the basis for the estate accounts.
Day 8–10: Beneficiaries and legal heirs informed. Notify all beneficiaries under the Will (or all Class I heirs if intestate) that the estate administration has begun. This can be done informally by phone or letter, but a written communication is recommended — it records the beneficiaries' knowledge and starts limitation periods running for any objections they may raise. Do not disclose the specific bequests until you have obtained probate or are ready to distribute (premature disclosure can invite pre-distribution disputes and pressure tactics on the executor).
Day 8–12: PAN registration as legal representative. Register on the Income Tax e-filing portal as the deceased's legal representative under Section 159 IT Act 1961. This is done at incometax.gov.in under the "Legal Heir" registration flow. Documents required: death certificate, PAN card of deceased, PAN of legal representative, self-attested Will or legal heir certificate, self-attested identity proof. Approval typically comes within 15–20 days, after which the legal representative can file the deceased's income tax returns using her own login.
Day 10–14: Initiate insurance claims. For each life insurance policy, submit the claim form along with the death certificate, policy document, KYC of nominee/claimant, cancelled cheque, and (for accident death) hospital records or FIR. Under IRDAI regulations, insurers must settle claims within 30 days of receiving all documents. Delays beyond 30 days attract interest at bank rate + 2 percent. For policies with premium payment lapses, revive the policy status before claiming if the policy is within the revival window under the policy terms.
Day 10–14: Notify mutual fund houses and depository participants. Each AMC (asset management company) and DP (depository participant, i.e., the deceased's demat account holder) must be notified of the death. Submit the standard transmission form along with death certificate and nominee KYC (for nominated holdings) or succession certificate / probate (for non-nominated). For SEBI-regulated mutual funds, transmission of nominated units typically completes within 15 days; non-nominated units require 45–90 days. See our mutual fund nomination guide.
Day 12–14: Property, utility, and services housekeeping. Notify the property society / apartment association of the death (for society-related communications). Notify utility providers (electricity, gas, water, broadband, telecom) — for utilities held in the deceased's name, arrange transfer to a family member or to the estate as an interim measure. Direct-debit utility payments should be redirected to a new source account so that services do not lapse. Cancel subscriptions the deceased no longer needs (magazines, streaming services, gym memberships) and note the recurring monthly savings for the estate accounts.
Day 15–20: Complete asset and liability inventory. Prepare a detailed inventory in three columns: (1) asset description with precise identifiers (bank account numbers, folio numbers, property survey numbers); (2) valuation as at date of death; (3) status (nominated, joint-held, sole-held). Similarly for liabilities: home loan, personal loans, credit card outstandings, income tax dues, GST dues if the deceased ran a business. This inventory is the working document for probate valuation, income tax filings, and beneficiary communications. Get valuations from professional valuers for immovable property and unlisted shares; for listed shares and mutual funds, closing NAV or closing price on date of death is the standard.
Day 20–25: File Form DIR-12 for company directorships. If the deceased was a director of any company (including her own private limited company), file Form DIR-12 with the Registrar of Companies within 30 days of death, notifying vacation under Section 167(1)(g) Companies Act 2013. Attach death certificate. For each additional company where she was a director, a separate Form DIR-12 is required. If she was Managing Director, Whole-Time Director, or Company Secretary, additional filings for the KMP succession are required — see our MD succession guide. Late filing attracts ₹100 per day per company per director.
Day 20–25: Retirement fund claims. Initiate EPF claim (Form 20 for corpus, Form 10-D for pension) via the employer or directly at EPFO. Initiate PPF claim (Form G for nominee, or with succession certificate). Initiate NPS claim through the CRA (Central Recordkeeping Agency) — the nominee submits the withdrawal form along with death certificate. For substantial retirement corpuses, the executor may want to elect the annuity option for the surviving spouse (particularly under NPS Tier I where at least 40 percent must be annuitized unless the nominee is a spouse and elects lump sum). See our retirement fund succession guide.
Day 25–28: Small savings and government schemes. Sukanya Samriddhi (if for a minor daughter — account continues in the daughter's name), Senior Citizens Savings Scheme (transmitted to nominee via Form G), National Savings Certificates (transmitted per rules of the specific NSC issue), Kisan Vikas Patra (similar). For each, present the death certificate and applicable transmission form at the issuing bank or post office.
Day 28–30: Newspaper notice to creditors (optional but strongly recommended). Publish a notice in an English and vernacular newspaper of local circulation, inviting any creditor of the deceased to submit claim within 60 days. This is not statutorily required but provides evidentiary protection for the executor: any creditor who fails to respond within the notice period is on notice that distribution will proceed and cannot subsequently claim negligent distribution. The notice is a standard template — the executor's advocate will draft and coordinate publication for approximately ₹5,000–15,000 across the two newspapers.
Day 31–35: File deceased's income tax return. The executor as legal representative under Section 168 IT Act must file the deceased's ITR for the period 1 April to date of death. For a death in the current financial year, the ITR is filed on the normal ITR schedule (typically 31 July for individuals not requiring audit; 31 October if audit-required). For a death in the previous financial year with the ITR not yet filed at time of death, the executor files as soon as possible. Interest under Section 234A applies for late filing; penalty under Section 234F is ₹5,000 (or ₹1,000 for small taxpayers).
The return declares income earned during the deceased's lifetime in that year. Income earned by the estate AFTER date of death is separately assessed under Section 168 as "income of the estate" and taxed at the estate's applicable slab (which is the deceased's slab as if she were still alive, until administration is complete and distribution occurs).
Day 32–40: Decide whether to voluntarily seek probate. Since the Repealing and Amending Act, 2025 repealed Section 213 ISA with effect from 21 December 2025, probate is no longer mandatory anywhere in India — for any religion, in any jurisdiction, including Mumbai, Kolkata, and Chennai. Probate remains strongly recommended where the estate is substantial, where immovable property will be sold to a third-party buyer, where family members may contest, or where a bank or sub-registrar continues asking for a court decree out of habit. If you choose probate: engage an advocate to (a) prepare the petition; (b) compute court fees (2–3 percent of estate value, capped at ₹50,000–75,000 in most states); (c) collect requisite documents (Will, death certificate, list of legal heirs, valuation reports, no-objection affidavits where uncontested); (d) file. Expect 6–18 months for uncontested probate.
Day 35–45: Initiate property mutation. For immovable property, mutation of the record-of-rights in the beneficiary's name requires: death certificate, Will (or legal heir certificate if intestate), mutation application to the local municipality / land records office, no-dues certificate for property tax. In most Indian states, mutation is administrative — not requiring probate — but where the property is in Mumbai / Kolkata / Chennai jurisdiction and the deceased was Hindu / Christian / Parsi, mutation may be conditioned on probate. Society transfer (for cooperative housing societies) requires the society NOC per Indrani Wahi (see our cooperative society nomination guide).
Day 40–45: Vehicle registration transfer. Vehicles in the deceased's name must be transferred via Form 31 to the Regional Transport Office (RTO) along with death certificate, insurance policy, and Will or legal heir certificate. This is often forgotten and creates issues later if the vehicle is sold or if there is any traffic incident.
Day 46–55: Settle known debts. Home loan, personal loans, credit cards — each lender must be notified and either the debt settled from estate resources or the collateral released (for secured debts). For home loans, if the surviving spouse is a co-borrower, she can continue servicing the loan and eventually apply for name-transfer of the property. Life insurance policies dedicated to loan protection (mortgage insurance) should be claimed against the outstanding loan balance. For credit cards, close the account after clearing outstanding — do not leave cards open in the deceased's name.
Day 50–60: Respond to any creditor claims filed. Where the newspaper notice was published in Week 4, creditors will have surfaced by Day 60. Evaluate each claim: (a) is it a valid legal debt of the deceased? (b) is it supported by documentation? (c) is it time-barred under the Limitation Act 1963? Settle valid claims from estate resources; dispute doubtful claims (which may require the creditor to file a suit against the estate). Retain all settlement documentation.
Day 55–65: Obtain no-dues certificate from Income Tax Department. Once the deceased's final return is filed and any tax assessed is paid, obtain a certificate from the assessing officer confirming that all tax liabilities are cleared. This certificate is required for the executor's protection before distributing to beneficiaries — otherwise, the IT Department can proceed against beneficiaries or against the executor personally for undisclosed tax dues.
Day 60–70: Begin estate accounts. The executor should maintain a formal accounting record: (a) opening inventory (assets and liabilities at date of death); (b) receipts (bank balances collected, mutual fund redemptions received, insurance claim proceeds received, salary settlements received); (c) payments (funeral expenses, debts paid, taxes paid, probate fees, executor expenses); (d) distributions (specific bequests distributed, residuary distributions). These accounts will be rendered to beneficiaries at the close of administration and, where probate is being obtained, filed with the probate court under Section 317 ISA (executor's inventory and account).
Day 71–75: Share and demat transmission completion. By Week 9, transmission requests filed in Weeks 2–3 should be nearing completion. For nominated demat holdings, the shares are transferred to the nominee's demat account. For non-nominated holdings, transmission is completed on the strength of succession certificate or probate. The nominee (or transmittee) can then sell the shares, gift them, or continue holding — but the beneficial ownership question is settled by Shakti Yezdani v. Jayanand Salgaonkar (2023) 15 SCC 218, which held that share nominees have beneficial ownership subject only to the Will (see our Shakti Yezdani guide).
Day 75–80: Specific bequests — begin distribution. The Will's specific bequests (particular items to particular people — jewellery, artwork, a specific painting, a specific bank fixed deposit) can be distributed once probate is granted or (where probate is not required) once the executor is satisfied that all debts are settled. Obtain a signed acknowledgement from each beneficiary confirming receipt of the specific legacy and releasing the executor from any claim in respect of that legacy. Retain the acknowledgements as part of the estate accounts.
Day 78–82: Life insurance and retirement fund distributions. Insurance claims and retirement fund claims filed in Weeks 2–4 should now be settled. Nominee distributions go directly to the nominee (who holds as beneficial owner or as trustee depending on the policy and the nominee's relationship — spouse, parent, or child nominees are beneficial per Section 39 Insurance Act 2015 amendment; others are trustees for legal heirs). Estate distributions (where the estate is the beneficiary) go into the estate's operating bank account for later distribution to residuary beneficiaries.
Day 82–85: Residuary distribution planning. Compute the residuary estate: total assets minus all debts, taxes, probate expenses, specific bequests, funeral expenses, and executor's compensation. The residuary is distributed per the Will's residuary clause (typically equally among named residuary beneficiaries, or per specified percentages). Where the residuary includes illiquid assets (an ancestral property, a share in a partnership), determine whether to sell and distribute cash or transfer the asset in specie — decision usually driven by beneficiary preferences and asset marketability.
Day 85–88: Final estate income tax return. Once the estate is substantially wound up, file the estate's income tax return for the administration period under Section 168 IT Act. The estate is taxed as a separate assessee for income earned between date of death and date of distribution. This return closes the estate's tax file and paves the way for the executor's discharge.
Day 88–90: Executor's account rendering and discharge. Prepare a final executor's account showing: opening inventory, all receipts, all payments, all distributions, and closing balance (which should be zero if administration is complete). Circulate to all beneficiaries with a request for confirmation and release. Where the account is accepted, obtain signed releases from each beneficiary. Where the account is contested, the executor may need to apply to the probate court under Section 317 ISA for court-audited settlement of the accounts.
Day 88–90: Close estate operating accounts. The estate's operating bank account (opened in Week 2 to receive estate collections) can be closed once all distributions are complete. Any residual balance (typically small, from interest earned on collected cash before distribution) is added to the final residuary distribution.
Day 90 onwards: Ongoing housekeeping. Even after the primary 90-day burst is complete, the executor remains responsible for tail-end matters: property mutations that take longer than 90 days; probate proceedings that continue for 12–18 months; income tax assessments that may reopen for the deceased's prior years; and any creditor claim that surfaces late (subject to Limitation Act constraints).
The following deadlines are hard — missing them attracts penalty, interest, or blocking of estate progress:
Death registration: 21 days from death (Registration of Births and Deaths Act 1969, Section 8).
Form DIR-12 (director vacation): 30 days from death, per director per company (Companies Act 2013, Section 170).
Insurance claim notification: Typically 30 days (per policy terms).
EPF claim (nominee): No hard deadline, but interest ceases 36 months after death on unclaimed balances (EPF Scheme 1952).
Income tax return (deceased): Normal ITR due date for the assessment year covering date of death (31 July for individuals; 31 October if audit-required).
Probate petition: No hard deadline, but for mandatory-probate jurisdictions, further transactions (property sale, share transmission) may be blocked until probate is filed and granted.
Property mutation: State-specific rules; typically within 3–6 months, but no penalty for delay unless triggered by a tax obligation.
Vehicle transfer (Form 31): 30 days from date of death (Motor Vehicles Act 1988 rules).
Distributing before creditor notice period ends. The executor is personally liable if a valid creditor surfaces after distribution and beneficiaries cannot repay. Wait for the notice period to expire.
Missing the income tax return. The deceased's return is often forgotten in the rush of other paperwork. Interest and penalty accumulate quickly, and can complicate the executor's discharge.
Failing to freeze automatic debits. SIPs, insurance premium debits, EMI debits, subscription payments — all continue debiting the deceased's account unless actively stopped. Post-death debits create reconciliation nightmares and sometimes trigger negative-balance interest.
Not registering as legal representative on the IT portal. Without this registration, the executor cannot file the deceased's return, cannot respond to tax notices on behalf of the deceased, and cannot obtain the no-dues certificate needed before distribution.
Ignoring nominee-vs-beneficiary distinctions. A nominee under Section 39 Insurance Act 2015 (spouse, parent, or child) is a beneficial nominee — she takes the proceeds absolutely. A nominee under Section 45ZA Banking Regulation Act is only a trustee for the legal heirs. Mixing these up leads to wrongful distribution.
Distributing without an inventory. Without a proper inventory, the executor cannot show that all assets were properly accounted for. Later beneficiary challenges ("but there was gold in the locker!", "the flat should have had ₹5 lakh of household goods!") become impossible to defend.
Not maintaining contemporaneous records. Memory fades. Communication with beneficiaries becomes disputed. The executor's protection is contemporaneous written records of every decision, every payment, every communication.
For a modest estate (single dwelling, standard financial holdings, no business interest, no immovable property in mandatory-probate jurisdictions), a competent executor can handle the 90-day sprint with occasional advocate consultation. Estimated professional cost: ₹15,000–40,000 for advocate consultations, one or two forms filings, and a review of the executor's account.
For a moderate estate (multiple properties, a small business, some family friction, immovable property in probate-mandatory jurisdictions), engaging an advocate for the full probate process is warranted. Estimated cost: ₹75,000–2,50,000 for probate petition filing, court appearances, hearings, and settlement of routine issues.
For a substantial estate (multiple business interests, significant company shareholding, cross-border assets, contested beneficiaries), engage a specialist estate administration team — advocate, chartered accountant, and possibly a company secretary and independent trustee. Estimated cost: 2–5 percent of estate value over the full administration period, with more for contested matters.
Law Tarazoo's Consulting Will service (₹7,500) provides a 60-minute strategy consultation for executors in the first few weeks after death, mapping the specific 90-day plan for the estate at hand. The Personalised Will service (₹25,000) can be adapted for post-death administrative advice on complex estates. For NRI executors administering an Indian estate from abroad, the NRI Will service (₹50,000) covers the cross-border coordination.
The technical checklist above is the visible part of the executor's job. The invisible part is emotional labour: managing beneficiary expectations, absorbing grief-inflected criticism, keeping communication measured when a beneficiary is convinced you are being partial, and holding the space for the family to grieve while the practical work of winding up gets done.
Two practical habits reduce this burden. First, weekly or fortnightly written updates to all beneficiaries summarising progress: what has been collected, what has been paid, what is pending, and what is planned for the next fortnight. This pre-empts the majority of "why is nothing happening?" queries. Second, a designated communication window: for instance, the executor is available for beneficiary queries between 6 pm and 8 pm on Wednesdays, and expects other queries to wait. This prevents constant interruption and lets the executor plan work.
Third, resist the pressure to distribute early. Beneficiaries in grief often want tangible assets as symbols of continued connection with the deceased — the mother's jewellery, the father's watch. Distribute these specific items on the beneficiaries' request even ahead of full residuary distribution; but do not distribute residuary shares until all debts are settled and tax clearance obtained. The pressure to distribute early is the single most common cause of executor personal liability for creditor claims that surface later.
The first 90 days after a death are the most consequential single quarter in the life of an estate. Missed deadlines cost real money in penalties and interest. Sequencing mistakes create disputes that persist for years. Poor communication with beneficiaries damages family relationships that survive the estate itself. A well-executed 90-day plan does not eliminate grief, but it removes the additional grief that comes from a poorly-run administration.
If you have recently been appointed executor of an estate, or expect to be appointed shortly, working through this checklist week-by-week is the fastest way to convert the abstract role of executor into a concrete plan of action. Where the estate is complex, engage professional help early — the marginal cost is small and the marginal protection is substantial.
For families who want to make their future executor's job easier: draft a proper Will with the ₹5,000 Basic Online Will, name a competent executor (or two), coordinate nominations with the Will, and maintain a simple asset register that the executor can find and use. The 90-day sprint your executor will one day run is heavily influenced by the paperwork you leave behind today.
Am I legally required to obtain probate before doing anything?
No. The executor's authority derives from the Will itself under Section 211 of the Indian Succession Act, 1925 — probate merely provides court-authenticated proof of that authority. Section 213 ISA — which historically made probate mandatory for estates involving immovable property in Bombay, Calcutta, and Madras jurisdictions — was repealed by the Repealing and Amending Act, 2025 (in force 21 December 2025). Probate is no longer mandatory anywhere in India (see our 2025 Section 213 repeal explainer). It is still often insisted upon by banks, share registrars, and property registrars for substantial holdings while their internal SOPs catch up. For movable-only estates, a succession certificate under Sections 370–390 ISA often remains the fastest route.
How quickly must the deceased's income tax return be filed?
Under Section 139 read with Section 168 of the Income Tax Act 1961, the executor as the legal representative must file the deceased's income tax return for the period 1 April to date of death. The due date is the normal ITR due date for that assessment year — typically 31 July for individuals not requiring audit (or 31 October if audit-required). For a death mid-financial-year, the executor should also apply promptly to the deceased's assessing officer to register as the legal representative on the income tax portal, so that all subsequent income assessments correctly attribute to the estate. Late filing attracts interest under Section 234A and penalty under Section 234F.
Can I withdraw money from the deceased's savings account before probate?
For nominated accounts, yes — the nominee can withdraw on the strength of the death certificate under Section 45ZA of the Banking Regulation Act 1949, holding the funds as a trustee for the legal heirs (Ram Chander Talwar v. Devender Kumar Talwar, (2010) 10 SCC 671). For non-nominated accounts, banks typically freeze operations until the legal representative produces the succession certificate or probate. Emergency withdrawals for funeral expenses are usually permitted against the death certificate and a simple indemnity, up to bank-specified limits (often ₹1 lakh).
How do I claim life insurance after the policyholder's death?
Notify the insurer in writing within 30 days of death (most policies require prompt notification). Submit the claim form along with: original policy document, death certificate, KYC documents of the nominee, cancelled cheque of the nominee's account, medical records (if death within 3 years of policy inception). For nominated policies under Section 39 of the Insurance Act 1938 (as amended in 2015), the nominee is a beneficial nominee if she is a spouse, parent, or child — and receives proceeds free of any claim by other heirs. For non-nominated or non-family-nominee policies, IRDAI regulations require the insurer to pay per the deceased's Will or succession certificate.
How long does share transmission take after death?
For nominated demat accounts and physical share certificates, transmission is typically completed within 30–45 days of submitting the nomination-based transmission request to the depository participant or registrar. For non-nominated holdings, transmission requires succession certificate, probate, or a legal heir certificate along with the transmission form; the process can extend to 3–9 months. The Supreme Court in Shakti Yezdani v. Jayanand Jayant Salgaonkar (2023) 15 SCC 218 confirmed that share nominations under Section 72 of the Companies Act 2013 confer beneficial ownership on the nominee, resolving decades of uncertainty — see our Shakti Yezdani guide.
Do I need to notify the Registrar of Companies about the death of a director?
Yes, within 30 days. If the deceased was a director of any company, file Form DIR-12 with the ROC notifying the vacation of office under Section 167(1)(g) of the Companies Act 2013 (deemed vacation on death). If she held any Key Managerial Personnel role — MD, CEO, CFO, Company Secretary — the successor appointment must also be notified via appropriate ROC forms. Failure attracts penalties of ₹100 per day per director. See our MD succession guide for the wider corporate framework.
What is the priority order for paying debts and legacies from the estate?
Under the Indian Succession Act 1925 (Sections 320–332), the executor pays in this order: (1) funeral expenses and death-bed charges; (2) expenses of obtaining probate; (3) wages due to labour for services within three months before death; (4) debts due to Government (income tax, GST, other statutory dues); (5) debts due under the Insolvency and Bankruptcy Code (unsecured creditors); (6) other unsecured debts; (7) specific legacies; (8) demonstrative legacies; (9) general legacies (pecuniary); (10) residuary bequest. The executor is personally liable for wrongly preferring a lower-priority claim over a higher one — meaning she must not distribute to residuary beneficiaries while creditor claims remain outstanding.
How do I claim EPF, EPS pension, and PPF?
For EPF (Employees Provident Fund), the nominee submits Form 20 (for EPF) along with death certificate to the last employer; the employer forwards it to the EPFO regional office. Settlement typically takes 30 days. For EPS (Employees Pension Scheme), the family pension is claimed via Form 10-D. For PPF (Public Provident Fund), the nominee submits Form G to the bank or post office. If no nominee, legal heirs claim via succession certificate or probate. See our retirement fund succession guide.
What is a succession certificate and when do I need one?
A succession certificate under Sections 370–390 ISA authorises the holder to collect specified debts and securities belonging to the deceased. It is a district court order, obtainable in 3–6 months for uncontested applications, and costs 2–3 percent of the value covered (subject to state caps). Succession certificate covers debts and securities (bank deposits, shares, bonds, mutual funds) but NOT immovable property — for which mutation via legal heir certificate or probate is required. Succession certificate is often faster and cheaper than probate for pure-movable-asset estates. See our succession certificate guide.
Can I distribute assets to beneficiaries before all debts are paid?
No. Section 328 ISA imposes personal liability on the executor for wrongful distribution — meaning if you distribute the residue to beneficiaries and a creditor later surfaces with a valid claim, you must pay the creditor from your own pocket if the beneficiaries cannot be recovered. The safe practice is to publish a notice to creditors in the local newspaper (giving them, say, 60 days to submit claims), settle all known and surfaced claims, obtain a no-dues certificate from the Income Tax Department, and only then distribute the residue. For large or complex estates, obtaining probate provides additional creditor-notice protection.
What if I discover a later Will after starting administration?
Stop the administration immediately. The later Will (if valid and executed after the earlier one) revokes the earlier Will to the extent of inconsistency under Section 70 ISA. Notify all beneficiaries under the earlier Will. If the later Will is contested, file an application with the probate court disclosing the discovery. Continuing to administer under the earlier Will after discovering a later one exposes the executor to personal liability. This scenario is more common than executors expect — deceased persons often leave successive Wills without formally revoking the earlier ones.
How do I close the deceased's Aadhaar, PAN, and passport?
Aadhaar: file a request with UIDAI along with the death certificate; the Aadhaar number is inactivated but not deleted (retained for KYC verification of estate transactions). PAN: file a surrender request with the Income Tax Department after the deceased's final tax return is filed and any refund processed. Passport: return to the issuing Passport Seva Kendra with death certificate for cancellation. Voter ID: notify the Electoral Officer to remove the name from the rolls. These are administrative housekeeping, not urgent, but should be completed within 6 months to avoid identity-misuse risk.
This article is general legal information, not legal advice. Estate administration is fact-specific and multi-statutory; consult a Law Tarazoo advocate before acting on any material step. Statutory and case citations current as of 1 August 2026.
Book a ₹7,500 Consulting Will 60-minute session with an expert advocate to map the specific 90-day plan for the estate you have been appointed to administer. Or, if you are drafting your own Will and want to make your future executor's job easier, start with the ₹5,000 Basic Online Will — advocate-reviewed, delivered in your inbox in 30 minutes.
Start My Will →
