Internal and Forensic Audit · Forensic Audit and Indian Evidence Law

Wills and the Indian Succession Act Saving under Section 103

Updated 11 October 2026 · Fact-checked

Section 103 of the Bharatiya Sakshya Adhiniyam, 2023 says nothing in its Chapter affects the Indian Succession Act, 1925 on the construction of wills. So how a will is read follows that Act. Proof of execution of a will still uses the Adhiniyam's attestation rules, such as Section 67.

Understand Wills and the Indian Succession Act Saving (Section 103)

A will is a document. In court, someone must prove it. The Bharatiya Sakshya Adhiniyam, 2023 (BSA) is the general law of evidence. It replaced the Indian Evidence Act, 1872 from 1 July 2024.

The BSA does not try to cover everything about wills. Section 103 is a saving clause. It says nothing in "this Chapter" shall be taken to affect any provision of the Indian Succession Act, 1925 about the construction of wills. Construction means working out what the will means and how its words are read.

So you split the work in two. The Succession Act decides how the words of a will are interpreted. The BSA decides how documents, including wills, are proved in court. Neither displaces the other on its own ground.

Proof of execution is a separate point, and it is where students slip. A will must be attested as per law, so Section 67 applies. The document cannot be used as evidence until at least one attesting witness is called to prove execution, if one is alive, subject to the process of the Court and capable of giving evidence. The proviso to Section 67 exempts registered documents from this, but it says "not being a will". A registered will still needs an attesting witness.

If the attesting witness denies or does not recollect execution, Section 70 lets execution be proved by other evidence. For forensic audit, wills matter in fraud and asset-tracing work, such as forged wills and disputed inheritance. Know which Act answers which question.

Key rules to remember

Saving of Succession Act (Section 103): Chapter provisions do not affect Indian Succession Act, 1925 on construction of wills; Covers construction (interpretation) of wills. It is a saving clause, not a rule of proof.
Attested document proof (Section 67): Attested document → call at least 1 attesting witness, if alive, subject to process of Court and capable of giving evidence; The document cannot be used as evidence until this is done.
Registered document proviso (Section 67): Registered document, not being a will → attesting witness not needed unless execution is specifically denied; Wills are excluded. A registered will still needs an attesting witness.
Attesting witness denies (Section 70): Witness denies or does not recollect → execution may be proved by other evidence; Gives a fallback route to prove execution.
Admission by party (Section 69): Party's admission of own execution of an attested document is sufficient proof against him; Applies even if the document is required by law to be attested.

How to solve Wills and the Indian Succession Act Saving (Section 103) questions

Use this method for any case question on wills under the Adhiniyam.

1Identify the issue: is it about what the will means (construction) or about proving that it was executed?
2If it is construction, cite Section 103 and say the Indian Succession Act, 1925 governs the construction of wills.
3If it is proof of execution, state that a will is required by law to be attested and apply Section 67.
4Check the facts: is an attesting witness alive, subject to the process of the Court and capable of giving evidence? If yes, at least one must be called.
5Test the registration trap: the Section 67 proviso excludes wills, so registration does not remove the need for an attesting witness.
6If the witness denies or cannot recollect, apply Section 70 and allow other evidence. If the party admits execution against himself, consider Section 69.
7Conclude clearly: say which Act governs which question and what the court will require.

Quickest way: Two-question split

When to use it: Use when time is short and the question mentions a will, the Succession Act or Section 103.

Ask: meaning of the will's words or proof of its signing?
Meaning: write Section 103 and the Succession Act.
Proof: write Section 67, then Section 70 if the witness fails.
Add the line: registration does not exempt a will from the attesting witness rule.
Close with a one-line conclusion tied to the facts.

Common mistakes in Wills and the Indian Succession Act Saving (Section 103)

Saying Section 103 governs how a will is proved.
The word 'wills' in the heading suggests proof.
Fix: Section 103 only saves the Succession Act on construction of wills. Proof of execution comes from Section 67 and Section 70.
Writing that the BSA fully replaces the Succession Act for wills.
Students assume a new Act overrides the old one.
Fix: State that Section 103 preserves the Succession Act's provisions on construction.
Claiming a registered will needs no attesting witness.
Students remember the registered-document proviso but skip the words 'not being a will'.
Fix: Quote the exception: the proviso applies to documents 'not being a will'.
Giving a wrong section number, such as Section 103 for attestation.
Old Evidence Act numbers and new BSA numbers get mixed up.
Fix: Remember: 103 saves the Succession Act, 67 attestation, 69 party admission, 70 attesting witness denies, 170 repeal.
Stopping at the law without applying the facts.
Students recite the section from memory.
Fix: Follow provision, analysis, conclusion. Check whether the witness is alive, available and able to testify.

Worked examples

Example 1

Meera's father, Mr. Rao, died leaving a will. His two children dispute what a clause in the will means. One says the BSA decides its meaning. Advise which law applies.

Show the solution

Issue: the dispute is about the meaning of a clause, which is construction of the will.
Provision: Section 103 of the BSA says nothing in its Chapter affects the Indian Succession Act, 1925 as to the construction of wills.
Analysis: the BSA does not displace the Succession Act on interpretation. The clause must be read under the Succession Act's provisions.
Conclusion: the claim that the BSA decides meaning is wrong. The Succession Act governs construction.

Answer: The Indian Succession Act, 1925 governs the construction of the will, because Section 103 saves it.

Example 2

Arjun relies on a registered will in a suit. The only attesting witness is alive and can be summoned, but Arjun says registration makes calling the witness unnecessary. Is he right? What if the witness, once called, says he does not recollect the execution?

Show the solution

Issue: is an attesting witness needed for a registered will?
Provision: Section 67 requires at least one attesting witness to be called for an attested document, if alive, subject to the process of the Court and capable of giving evidence.
Analysis: the proviso excuses registered documents only if they are 'not being a will'. Arjun's document is a will, so the exemption does not apply.
Application: the witness is alive and available, so he must be called before the will is used as evidence.
If the witness does not recollect execution, Section 70 allows execution to be proved by other evidence.
Conclusion: Arjun is wrong on the first point, but he can fall back on other evidence under Section 70.

Answer: Arjun is not right. A registered will still needs an attesting witness under Section 67. If the witness does not recollect, execution may be proved by other evidence under Section 70.

Exam tips

Always separate construction (Section 103, Succession Act) from proof of execution (Sections 67 and 70).
Quote the phrase 'not being a will' from the Section 67 proviso. Examiners look for it.
Use the structure provision, analysis, conclusion. Apply the facts about the witness.
Link to forensic work: forged wills and disputed estates are common fraud scenarios, so mention document examination where relevant.
Learn the BSA numbers: 67, 69, 70, 103, 170. Do not give the old Evidence Act numbers.

Practice questions from Forensic Audit and Indian Evidence Law

Wills and the Indian Succession Act Saving (Section 103): frequently asked questions

What does Section 103 of the Bharatiya Sakshya Adhiniyam say?

It says nothing in the Chapter shall affect any provision of the Indian Succession Act, 1925 as to the construction of wills. It is a saving clause. It keeps the Succession Act in charge of how wills are interpreted.

How is a will proved in court under the Adhiniyam?

A will must be attested, so Section 67 applies. At least one attesting witness must be called to prove execution, if one is alive, subject to the process of the Court and capable of giving evidence. If the witness denies or does not recollect, Section 70 allows other evidence.

Does registering a will remove the need for an attesting witness?

No. The Section 67 proviso exempts registered documents only if they are 'not being a will'. So a registered will still needs an attesting witness.

Is the Indian Succession Act repealed by the Bharatiya Sakshya Adhiniyam?

No. The Adhiniyam repeals the Indian Evidence Act, 1872 under Section 170. Section 103 expressly saves the Succession Act's provisions on construction of wills.