The 2026 Complete Guide to NRI Inheritance & Succession Law

Succession for NRIs is rarely straightforward. It often combines Personal Law (like the Hindu Succession Act, 1956) with Private International Law—especially if the deceased had assets in multiple countries. Whether you are dealing with a 'Will' (Testate Succession) or the owner died without a Will (Intestate Succession), the Indian legal engine requires specific structural proofs before you can legally dispose of or hold the property.

The Critical Distinction: Testate vs. Intestate

• Testate Succession: If the deceased left a Will, you must often obtain 'Probate' from an Indian court. Probate is essentially a court-sealed certificate confirming that the Will is the last valid testament of the deceased. In cities like Mumbai, Chennai, and Kolkata, probate is mandatory for immovable assets.
• Intestate Succession: If no Will exists, the property is divided among the legal heirs according to personal law. In this case, you must apply for a 'Legal Heir Certificate' or a 'Succession Certificate' from a civil court in India.

Inheritance and FEMA Compliance

As an NRI, inheriting property is allowed under FEMA rules. However, the 'Sale and Repatriation' of such inherited assets is restricted. You can repatriate up to $1 Million USD per financial year from the proceeds of an inherited asset, provided all taxes (Capital Gains) are paid and a Chartered Accountant (CA) issues Form 15CA/CB.

The Importance of Local Mutation

A common mistake NRIs make is to obtain a court order (Probate/Succession) and assume the job is done. The final, and most critical, step is 'Mutation'—where the local municipal or revenue authorities update the official records with the heir's name. Without this mutation, the property cannot be sold or mortgaged.