A Hindu gentleman, originally from Mumbai but now residing in Bengaluru, has raised a crucial question for many Indians planning their legacy. Having lived in Bengaluru for five years and owning a flat near Koramangala, with no property in Mumbai, he seeks clarity on whether to create his Will in Bengaluru or Mumbai, particularly concerning stamp duty implications.
No Difference in Will Formalities Between Cities
Legal experts clarify that the location for writing a Will does not alter the fundamental legal requirements. Both Bengaluru and Mumbai operate under the uniform provisions of the Indian Succession Act, 1925. The law mandates that a Will must be a written document and must be attested by two trustworthy witnesses, regardless of where it is executed within India.
Contrary to common assumption, stamp duty is not payable on a Will in India. This makes stamp duty an irrelevant factor when deciding where to prepare this vital document. Furthermore, if one chooses to register the Will, the process and fees are largely similar in both cities, with only minor variations in registration charges.
The Critical Factor: Probate Requirements
While the creation of the Will is location-agnostic, the place of execution becomes critically important for determining whether a probate will be necessary after the testator's demise. A probate is a certificate of authenticity issued by a competent court, validating the Will's legitimacy.
For Hindus, a probate becomes mandatory if either of two conditions is met: if the Will is made in Mumbai (within the original civil jurisdiction of the Bombay High Court), or if the Will relates to immovable property located in that jurisdiction. Similar probate requirements apply to Wills made in or concerning properties in Kolkata and Chennai.
Practical Implications for the Reader
This has direct consequences for the individual in question. If he executes his Will in Mumbai, his legal heirs would be required to seek a probate after his passing. However, if he creates the Will in Bengaluru and does not own any immovable property in Mumbai at the time of his death—which aligns with his current situation—this probate requirement may not apply.
The experts emphasize that since the gentleman currently owns no property in Mumbai, executing the Will in Bengaluru could spare his family the additional legal step of obtaining probate, simplifying the succession process. This distinction highlights why understanding jurisdictional nuances is essential in estate planning, ensuring a smoother transition of assets to legal heirs.
