Will for NRI (Non-Resident Indian)

An NRI can validly execute a Will for Indian assets whether resident abroad or visiting India at the time of making the Will. Under Section 63 of the Indian Succession Act 1925, a Will must be signed by the testator and attested by at least two witnesses who are present at the same time and each sign in the presence of the testator. An NRI executing a Will abroad should have it attested before the Indian Consulate or High Commission in their country of residence, or before a local Notary with the notarised document subsequently apostilled under the Hague Apostille Convention (India acceded in 2005). FEMA 1999 does not restrict an NRI's right to bequeath Indian assets, but the executor and beneficiaries must comply with RBI regulations when repatriating the proceeds of sale of Indian immovable property abroad. Under the Foreign Exchange Management (Acquisition and Transfer of Immovable Property in India) Regulations 2018, repatriation of sale proceeds is subject to the USD 1 million per financial year limit under the RBI Master Direction on Remittance of Assets, after payment of applicable taxes including capital gains tax under the Income Tax Act 1961. The Will should clearly identify each Indian asset with its registration details, account numbers, folio numbers, or survey and plot numbers so the executor can take possession without ambiguity.

Registration of a Will in India is not compulsory under the Indian Succession Act 1925 or the Registration Act 1908. An unregistered Will executed in compliance with Section 63 of the Indian Succession Act 1925 — signed by the testator and attested by two witnesses — is fully valid and admissible in court. However, registration with the Sub-Registrar of Assurances under whose jurisdiction the testator resides or holds property offers significant practical advantages for NRI Wills. A registered Will cannot be suppressed or tampered with after the testator's death, is kept in the Sub-Registrar's records and can be retrieved by the executor, and may simplify the probate process before the High Court. For NRIs, registration of the Will during a visit to India — or through a Power of Attorney holder — provides documentary assurance to banks, depositories (CDSL, NSDL), and property registries that the Will is authentic. The registration fee under state stamp schedules is nominal (typically ₹100–500). After registration, the Will can be inspected or a certified copy obtained only by the testator during their lifetime, and after death by any interested person under Section 67 of the Registration Act 1908.

Hindu Undivided Family (HUF) property cannot be disposed of by a Will. An NRI who is a member (coparcener) of an HUF holds an undivided interest in the joint family property, but that interest cannot be bequeathed to a person of their choosing under a Will. Under the Hindu Succession Act 1956 (as amended in 2005), an NRI's undivided share in HUF property passes to their heirs on intestacy in the same manner as self-acquired property — but only if the HUF has been partitioned or if the coparcener's interest has been severed. To effectively plan for HUF assets, the NRI should first seek a partition of the HUF through a registered Partition Deed, thereby converting undivided HUF shares into self-acquired property of each former coparcener. Once converted to self-acquired property, the share can be disposed of by Will. The NRI Will should clearly distinguish between self-acquired property (which can be freely bequeathed), HUF coparcenary property (which requires partition before testamentary disposition), and ancestral agricultural land (which may be subject to state land ceiling and tenancy laws). Legal advice from a qualified Indian advocate specialising in succession law is strongly recommended for NRIs with HUF interests.

If an NRI dies without a Will (intestate), their Indian assets are distributed under the applicable personal law of succession, which depends on the NRI's religion. For Hindu, Sikh, Jain, and Buddhist NRIs, the Hindu Succession Act 1956 (as amended in 2005) applies to self-acquired property and governs the order of heirs — Class I heirs (spouse, children, and mother) take equally, and in the absence of Class I heirs, Class II heirs (father, siblings, and others in the schedule) take. For Christian and Parsi NRIs, the Indian Succession Act 1925 applies. For Muslim NRIs, Muslim personal law (Shariat) governs intestate succession — two-thirds of the estate passes compulsorily to legal heirs in prescribed shares, with testamentary freedom limited to one-third under wasiyyat. Without a Will and an appointed executor, the family must apply for Letters of Administration or Succession Certificate from the District Court or High Court having jurisdiction over the assets. This process is time-consuming — typically 12–36 months — involves legal fees, and can be contentious if family members disagree. NRI bank accounts with valid nominations under Section 45ZA of the Banking Regulation Act 1949 pass to the nominee, but the nominee holds the funds as a trustee for the legal heirs, not as an absolute owner.

The executor appointment is the most operationally important decision in an NRI Will. The executor must be an Indian-resident individual — a trusted family member, close friend, or professional (such as a chartered accountant or advocate) — who is willing to act, has time to manage the estate administration process, and is capable of dealing with Indian banks, the Sub-Registrar's office, depositories (CDSL, NSDL), the Income Tax Department, and the High Court probate registry. The executor's full legal name, date of birth, PAN, and address must be stated in the Will. Alternate executors should be named in case the primary executor predeceases the testator or renounces the office. For complex estates involving multiple asset classes across different states, consider appointing a professional executor — a solicitor firm, trust company, or chartered accountancy firm — rather than a family member who may lack the bandwidth or expertise. After the testator's death, the executor must apply for Probate of the Will from the High Court if the Will covers immovable property in certain states (Maharashtra, West Bengal, Tamil Nadu under Section 213 of the Indian Succession Act 1925) or obtain Letters of Administration with Will annexed in other cases. Forms-legal.com provides the Will for NRI (Non-Resident Indian) template to help NRIs document their testamentary wishes clearly under Indian law.

A Will for NRI assets in India does not legally require a lawyer. The Indian Succession Act 1925 does not mandate legal representation — an NRI can draft and sign their own Will, provided the formal requirements of Section 63 are met: the Will is in writing, signed by the testator, and attested by at least two witnesses who sign in the testator's presence. However, given the complexity of NRI estate planning — which spans the Indian Succession Act 1925, FEMA 1999, the Hindu Succession Act 1956 (for Hindus), the Income Tax Act 1961 (capital gains on inherited property), and RBI repatriation regulations — professional legal advice is strongly recommended for NRIs with substantial or varied Indian asset portfolios. A qualified Indian advocate specialising in succession law can review the Will for compliance with Section 63 formalities, advise on registration, identify state-specific requirements (probate in Maharashtra and West Bengal is mandatory for immovable property Wills), and address FEMA implications for NRI and foreign national beneficiaries. The Supreme Court of India and the High Courts have jurisdiction over Will disputes, and a poorly drafted Will — with ambiguous asset descriptions or inconsistent beneficiary designations — can result in litigation that defeats the testator's intentions entirely. Forms-legal.com provides this Will for NRI template as a starting point for India-compliant testamentary planning.