Inheritance Declaration — Warasat Nama (Pakistan)

An Inheritance Declaration — Warasat Nama in Pakistan records a person's final instructions for their property, gifts and the executors who will give effect to them after death.

The primary statutes governing inheritance in Pakistan are the Succession Act 1925 (which applies to non-Muslims), the West Pakistan Muslim Personal Law (Shariat) Application Act 1962 (which declares that the Muslim Personal Law of the deceased governs succession for Muslims), and the Muslim Family Laws Ordinance 1961 (which makes specific provisions for polygamous marriages and the rights of children of predeceased heirs). For Muslim decedents — who constitute the overwhelming majority of Pakistan's population — inheritance shares are governed by the rules of Islamic inheritance (faraid) under the Hanafi school of jurisprudence, which is the predominant school applied by Pakistani courts.

Under Hanafi faraid rules, the Quranic heirs (ashab al-faraid) receive fixed fractional shares prescribed in the Holy Quran and the Sunnah. The surviving spouse receives one-eighth (1/8) if there are children, or one-quarter (1/4) if there are no children. Daughters receive half the share of sons (aasabaat rules). The mother receives one-sixth (1/6) if the deceased has children or two or more siblings, and one-third (1/3) otherwise. The father receives one-sixth (1/6) as a Quranic heir when the deceased has children. These fractional shares must be calculated and stated correctly in the Warasat Nama to satisfy revenue authorities and courts.

The Warasat Nama differs from a Succession Certificate issued by a civil court under Part X of the Succession Act 1925 — a Succession Certificate is a court order granted after a formal petition and is used specifically for the collection of debts and securities (including bank deposits, government securities, and company shares). The Warasat Nama is a sworn declaration by the heirs themselves rather than a court order, and is accepted by many government departments and banks for routine administrative transfers without requiring a full court petition.

Revenue courts and Patwaris (village revenue officers) in Punjab, Sindh, KPK, and Balochistan routinely accept Warasat Namas as the basis for mutation (intiqal) of agricultural and residential immovable property in the land revenue records maintained under the West Pakistan Land Revenue Act 1967 and its provincial successors. The mutation is the formal process of recording a change in ownership in the Jamabandi (land record register), and the Warasat Nama initiates this process by identifying the heirs and their shares.

NADRA accepts Warasat Namas as supporting documents for updating the Family Registration Certificate (FRC) after the death of a family member, and for issuing Computerised National Identity Cards (CNICs) to previously unregistered heirs. The State Bank of Pakistan (SBP) Banking Policy Department's regulations require scheduled banks to accept properly executed Warasat Namas for releasing the accounts of deceased account holders where the balance is within prescribed limits, avoiding the need for a court Succession Certificate for smaller account values.

An Inheritance Declaration (Warasat Nama) in Pakistan is needed whenever a person dies leaving behind assets, property, or financial accounts that must be transferred to or claimed by surviving legal heirs, and the heirs need a formal documented basis for making those claims before government bodies, financial institutions, and courts.

A Warasat Nama is needed immediately after the death of the owner of agricultural or urban immovable property in Pakistan. Provincial revenue authorities — the Board of Revenue in each province — require a Warasat Nama to initiate the mutation process (intiqal) in the land revenue records under the West Pakistan Land Revenue Act 1967. Without mutation, the deceased's name remains in the Jamabandi and the heirs cannot legally sell, mortgage, or otherwise deal with the property.

A Warasat Nama is required when the heirs of a deceased person wish to access, transfer, or close the deceased's bank accounts held with scheduled banks regulated by the State Bank of Pakistan (SBP). Banks typically require a Warasat Nama for smaller account balances, with a Succession Certificate from a civil court required for larger amounts as specified in the bank's internal policy and SBP guidelines.

A Warasat Nama is needed when a deceased person held National Savings Certificates (NSCs), Defence Savings Certificates (DSCs), Prize Bonds, or Behbood Savings Certificates issued by the National Savings Organisation (NSO) under the Ministry of Finance. The NSO requires heirs to submit a Warasat Nama to identify the entitled claimants before releasing the investments.

A Warasat Nama is required when processing vehicle transfer after the death of the registered owner. The Excise and Taxation Departments of each province and the motor registration authorities require heirs to submit a Warasat Nama along with the death certificate to initiate the transfer of vehicle registration to the heirs' names under the Motor Vehicles Ordinance 1965.

A Warasat Nama is needed when a deceased person held shares in a listed company traded on the Pakistan Stock Exchange (PSX), or shares in an unlisted private limited company registered with SECP. The company's share registrar and SECP procedures require proof of heirship — typically a Warasat Nama supplemented by a Succession Certificate from a civil court under the Succession Act 1925 for company share transfers.

A Warasat Nama is required when a deceased employee's provident fund, gratuity, pension, or EOBI (Employees' Old Age Benefits Institution) benefits must be paid to the surviving heirs. Employers, the Employees' Old Age Benefits Institution (EOBI), and pension-paying departments of federal and provincial governments require a formal identification of legal heirs before releasing these terminal benefits.

Under the Succession Act 1925, the High Courts of Pakistan have jurisdiction over probate and administration. The Powers of Attorney Act 1882 governs appointment of attorneys. For Muslims, Islamic inheritance law (Faraid) applies — sons receive double the share of daughters. The Waqf Properties Ordinance 1979 governs Islamic endowments. The Trusts Act 1882 governs creation and administration of private trusts.

A valid Inheritance Declaration (Warasat Nama) in Pakistan must contain the following essential elements to be accepted by revenue authorities, banks, courts, NADRA, and other institutions.

Deceased's Particulars: Full legal name of the deceased exactly as appearing on NADRA CNIC; CNIC number; date of birth; date of death (supported by the death certificate issued by the relevant Union Council under the Registration of Births, Deaths and Marriages Ordinance 1983 or municipal authority); last residential address; and domicile/province.

Death Certificate Reference: The serial number and date of the death certificate (Wafat Certificate) issued by the Union Council, Metropolitan Corporation, Municipal Committee, or Cantonment Board — the primary documentary evidence of death under Pakistani law. Without a registered death certificate, no revenue or administrative body will accept the Warasat Nama.

Declarants' Details: Full names, CNICs, ages, relationships to the deceased, and addresses of all persons making the declaration — typically the adult legal heirs who are executing the Warasat Nama jointly.

Complete List of Legal Heirs: Names, CNICs, ages, relationships, and inheritance shares (in fractions) of every legal heir under the applicable law — Hanafi faraid rules for Muslims, or the Succession Act 1925 for non-Muslims. The declaration must confirm that no heir has been omitted and that there are no additional claimants to the estate.

Inheritance Shares: The specific fractional share of the estate allocated to each heir under applicable personal law — stated both as a fraction and as a percentage. Any division into smaller undivided interests (co-ownership by multiple heirs) should be clearly set out. Where the deceased had multiple wives (permitted under Islamic law with the restrictions of the Muslim Family Laws Ordinance 1961), each wife's share must be separately calculated.

Description of Estate Assets: A schedule or list of the known assets comprising the estate — immovable property identified by khasra number and registry details, bank accounts by account number and bank name, vehicles by registration number, investments by NSC/prize bond numbers, and company shares by folio numbers. Omission of known assets can constitute fraud.

Perjury and False Declaration Warning: A clear statement that the declarants are aware that making a false declaration in the Warasat Nama constitutes perjury under Section 193 of the Pakistan Penal Code 1860, and that knowingly excluding a legal heir may expose declarants to civil and criminal liability.

Attestation: The Warasat Nama must be sworn before an Oath Commissioner appointed by the relevant High Court, a First Class Judicial Magistrate, or a Notary Public under the Notaries Ordinance 1961. The attesting authority must verify the declarants' CNICs and stamp and sign the document.

Witnesses: Two adult Muslim male witnesses (or equivalent female witnesses under the Qanun-e-Shahadat Order 1984) who are not heirs of the deceased and who confirm the truth of the declarations. Their CNIC numbers and addresses must be stated.

Forms-legal.com provides this Inheritance Declaration (Warasat Nama) template as a starting point for heirs in Pakistan managing estate administration. Given the complexity of faraid calculations, the potential for disputes among heirs, and the legal consequences of incorrect declarations, families should seek advice from an Advocate with experience in succession law enrolled at the Lahore Bar, Sindh Bar, Islamabad Bar, or other relevant provincial Bar Council.

Additional compliance elements for a Inheritance Declaration — Warasat Nama (Pakistan) used in Pakistan include: Under the Succession Act 1925, the High Courts of Pakistan have jurisdiction over probate and administration. The Powers of Attorney Act 1882 governs appointment of attorneys. For Muslims, Islamic inheritance law (Faraid) applies — sons receive double the share of daughters. The Waqf Properties Ordinance 1979 governs Islamic endowments. The Trusts Act 1882 governs creation and administration of private trusts. Forms-legal.com provides this template as a starting point for Pakistan-compliant documentation.