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Everything you should know about Wills and Probate- Team Latest Laws
It is seen that considerable confusion prevails in the minds of even educated persons and some time
even amongst Tax Practitioners as to provisions of the Law of Will or Testaments in India.
Each person who has assets and property and a family should make a Will or Testament qua his or
her property whether he is young or aged. There is an erroneous impression in the minds of persons
that one should make a Will or Testament only when he is aged or reaches a particular age and not in
good health.
On the above note we would like to deal with the topic of Will or Testaments, when and how one
should make it and whether it requires witnesses or registration or stamp paper for making a Will or
Testament and the advantages of making a Will or Testament.
In comparison to the complicated legal wordings and language required for executing a sale deed or a
deed of mortgage or a deed of gift qua a property, the drafting of a Will or Testament has a quite a
simple formality. Following aspects shall be kept in mind while dealing with Will or Testament and its
overall advantages.
At the outset it may be stated that provisions of the Law of Will or Testaments in India are
substantially governed by Indian Succession Act, 1925 hereinafter referred to as ISA. However,
many portions of it do not apply to Hindus, Buddhists, Sikhs, or Jains shortly referred to hereafter as
Hindus etc. Furthermore, most of the provisions do not apply to Muslims at all.
The subject Will or Testament can be discussed hereinafter under different heads :(A) WHAT LAWs GOVERN THE TESTATORs ?
So far as immovable properties are concerned the making of Will or Testaments be governed by
provisions of the Law of the place where property is situated. However, this proposition is more
important only if there are properties outside India.
So far as movable properties are concerned it Will or Testament be governed by provisions of the
Law of testators domicile. In brief it may be mentioned that the State domicile is determined on the
basis of a persons residence and the intention to remain there indefinitely but not on account of
service or job, unless some other circumstances should occur to alter his intention.
(B) WHAT IS A DOMICILE?
1. Definition of Domicile is not exhaustive
The word domicile is not capable of a precise and exhaustive definition legally. Halsburys Laws of
England defines domicile as: A persons domicile is that country in which he either has or is deemed
by law to have his permanent home. There are two elements which constitutes domicile: (1)
residence, (2) intention to remain there for ever unless some circumstances should occur to alter his
intention. Every person shall have domicile of origin which shall be the country of his fathers domicile
at that time, if he is born in lawful wedlock (Section 7) otherwise, the mothers own domicile (Section
8). This domicile of ones origin continues till a new domicile is acquired by such person taking up a
fixed abode elsewhere with the intention of permanently residing there and no intention at all to revert
to the place of domicile of origin. Merely taking up service or carrying on profession or job elsewhere
for indefinite period shall not amount to giving up domicile of origin (S. 10). Generally, minors
domicile follows domicile of his father or mother as the case may be, unless he is in service of
Government or has set up a distinct business with consent of the parent or is married (S. 17). A
womans domicile follows that of her husband on her marriage until they are separated by order of
Court (Sections 15-16).
2. Special Mode of acquiring Domicile.
There is also a special mode of acquiring Indian domicile which is prescribed in S. 11. A declaration in
writing to acquire such domicile can be lodged by a person in office prescribed by Government for this
purpose provided he is in India for one year prior to such declaration.
(C) WHAT IS WILL OR TESTAMENT?
Will or Testament is a legal declaration or a directive by the testator in respect of his properties which
he desires to be carried into effect after his death/demise. Here mere expression of desire is not
enough in law but there must also be clear words showing intent of bequeathing the property after the
death of the testator. Therefore during his life time Will or Testament is always revocable. It may be
noted that when a woman is making the Will or Testament, the word used is Testatrix
It is necessary to emphasize that Will or Testament need not comprise the entire property of the
testator. It may be limited to a portion of it. Similarly several Will or Testaments can be legally
executed by the testator for different properties. If there is no Will or Testament qua a particular
property it devolves by intestate succession. To avoid this situation a residuary clause is generally

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added in the Will or Testament, bequeathing all remaining & unmentioned properties to certain
legatees.
(D) WHAT IS CODICIL?
It is document executed in the same manner as a Will or Testament changing or altering or adding to
the disposal made earlier in the Will or Testament. Just as a Will or Testament can be revoked by
subsequent Will or Testament, a codicil can also be revoked by subsequent Will or Testament or
Codicil. It may be noted that putting cross lines on the Will or Testament or codicil does not amount to
cancellation or revocation of the Will or Testament/ codicil unless such cancellation follows the
procedure required for making the Will or Testament and words are used to that effect.
(E) KINDS OF WILL OR TESTAMENTS
Usually Will or Testament is made by a single individual for his own property. However, the following
two kinds of Will or Testaments may be mentioned:(i) Joint Will or Testaments:- In this case a single document is executed by two or more persons
disposing of their separate or joint properties to same or other different legatees. Such a Will or
Testament operates separately and independently as regards each testator on his death. Such Wills
are revocable by each of them prior to his death and even by survivor on the death of one of them.
(ii) Mutual Will or Testaments:- In this case a Will or Testament is made by two testators conferring
reciprocal benefits on each other. This is mostly in case of husband and wife. Such Will or
Testaments are revocable so long as both the testators are alive but if one of them dies and the other
takes the advantage under it, then it becomes irrevocable by him/her.
(iii) Oral Will or Testaments are not valid in India except in the case of Muslims or soldiers on front
etc.
(F) CAPACITY TO MAKE WILL OR TESTAMENT.
All persons of sound mind not being minors are competent to make a Will or Testament. In India,
person attains majority at completion of 18 years of age unless guardian is appointed by Court of his
person or property in which case he attains majority on attaining 21 years. Insane person can also
make his Will or Testament during his lucid interval.
As a Will or Testament disposes of the property after testators death it can be revoked or altered at
any time during his life time.
There is no limitation on the persons power or authority to deal with his property. He may exclude his
near relations and give the property to total strangers in preference to his relatives. Even if the Will or
Testament is unreasonable excluding his close relations it would be valid and effective if it is
established that the person was of sound mind and not under coercion or undue influence while
making the Will or Testament.
(G) EXECUTION OF A WILL OR TESTAMENT.
The requirements of making a Will or Testament are very simple:It must bear Testators signature (which includes even a mark or just a thumb impression) in presence
of a two witnesses who have seen the person sign the Will or Testament or to put his mark or thumb
impression. Two witnesses are essential for attesting the Will or Testament but both need not be
present at the same time.
Will or Testament is not required to be executed on any stamp paper and it is not required to be
registered under any law. The language can be very simple in explanation and it need not use legal
wordings.
It is optional for a person to get the Will or Testament registered so that the proof of making of the Will
or Testament by testator becomes easier in case any dispute or challenge is feared by the testator or
is raised after his death. The attesting witnesses or the testator may sign at any place but it is advised
that it should be put at the end of the document and also each page may be signed or initialed by the
testator so as to avoid substitution of the page by someone. The normal phrases used for Testator
and attesting witnesses is as follows:-.
Dated this ____ (date) day of ____________ (month) _______(Year).
__________________
TESTATOR/Testatrix
Signed in the presence of
___________________
(Name of the witness)
___________________
(Name of the witness)
It is important to note that attesting witness is not required to know the contents of the Will or
Testament. He is only testifying that the Will or Testament is signed by testator in his presence.
(H) REVOCATION OF WILL OR TESTAMENT

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The Will or Testament can be revoked in the following ways:(i) By another Will or Testament or Codicil.
(ii) By any writing declaring an intention to revoke the Will or Testament or Codicil and executed in the
same manner as a Will or Testament.
(iii) By burning, tearing or otherwise destroying the Will or Testament by the testator.
As said above, merely cancelling by crossing two lines over it Will or Testament not amount to valid
revocation. It may also be noted that there is no automatic revocation of the Will or Testament by the
marriage of the testator. Provision in Section. 69 providing for cancellation of the Will or Testament on
marriage does not apply to Hindus etc. but applies to Christians & Parsis.
(I) PROPERTY WHICH CAN BE DISPOSED OF BY A WILL OR TESTAMENT.
It is obvious that any property which the testator can dispose of while alive can be disposed of by Will
or Testament. This is so unless it is a case that his interest in the property comes to an end on death,
for example, in case of life interest. There can be cases where power of appointment to dispose of
property is given to a person, inter vivos or by Will or Testament. In such cases such property though
not owned by the testator can be bequeathed by Will or Testament.
(J) BEQUEST WITH REPUGNANT CONDITIONS.
It may be noted that testator cannot bequeath the property to someone and at the same time restrict
its enjoyment or disposal by such a legatee under the Will. In that case the bequest Will or Testament
be valid but the condition Will or Testament be invalid. This aspect requires to be made clear because
very often person making a Will or Testament Will or Testament bequeath the property to his wife but
provide that after her death she Will or Testament not be able to dispose of the property by Will or
Testament, to other persons such as her brother or parents but the same should go to testators
children or any other person. If such is the intention of testator, he has to confer only life interest to
the legatee to use the property during the life time and provide to whom it Will or Testament go on
death of life estate holder. Similarly while bequeathing the property the Testator cannot lay down the
special mode of devolution of property, once he has disposed of the same in favour of the legatee.
(K) DEPOSIT AND REGISTRATION OF WILL OR TESTAMENT
As stated above it is optional for the testator to register his Will or Testament in which case himself
and the two witnesses Will or Testament have to sign in the presence of the Sub-Registrar under the
Indian Registration Act.
This ensures the validity and the genuineness of the signature of the testator and the two witnesses
on the Will.
Another alternative available to the testator is depositing the Will or Testament under provisions of the
Registration Act. This deposit ensures a safety of the Will or Testament. The Will or Testament duly
executed as above put in the sealed cover can be submitted to the Sub-Registrar by the testator or by
his agent and the same can be withdrawn at any time by the testator or his authorized agent. It may
be noted that Will or Testament which is registered or deposited can be revoked or cancelled at any
time and another Will or Testament can executed by the testator without registering the same.
(L) COPARCENARY PROPERTIES
Under the Hindu Succession Act as amended in 2005 any male or female may dispose of by his/her
share l in the Joint family property by Will or Testament. Male member can dispose of the share by
Will or Testament so also a daughter who becomes a coparcener like a son may dispose of the same
by Will or Testament. Wife/mother who gets the share in the joint family property at the time of
deemed partition on account of death of the husband, or on actual partition between father and son or
between sons can also dispose of her share in the property by Will or Testament.
(M) PROBATE OF WILL OR TESTAMENT
Without going into the details of the detailed procedure for obtaining probate to be issued by the
Court, It may be stated that procedure for getting a probate is provided in Indian Succession Act.
When authorities such as Banks, Companies, Revenue Authorities etc. do not accept the Will or
Testament unless the same is probated, Probate has to be taken. Probate is nothing but certified
copy of the Will or Testament under seal of the Court after issuing notice to heirs.
(N) WILL OR TESTAMENTS AND TAX PLANNING
Quite often tax planning is resorted to by a testator through the medium of a Will or Testament. Also
some social aspects may require the testator not to give away property to one or more legatees
specifically but to create the trust of the properties or part of the properties, mentioning the
beneficiaries but providing indeterminate shares to the beneficiaries and leaving the distribution of
income or corpus to the trustees of the trust considering the need or requirement of various persons
mentioned in the trust deed as beneficiaries.

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The obvious advantage in adopting this method is to see that the income or corpus of the property
settled on trust is distributed to all or some of the beneficiaries in the Will as per the requirement of
those beneficiaries such as education, marriage, settlement in life etc.
The tax advantage by Will or Testament result if the trust created by Will or Testament does not give
the income or corpus separately to one or more beneficiaries but provides indeterminate shares in the
income or property at the discretion of the trustees. In case of such a trust created by Will or
Testament it Will or Testament be a separate taxable entity liable to tax at the appropriate rate and
not at the highest tax rate which would be the position if such trust with indeterminate shares was
created during his life time. However, only one such trust with indeterminate shares can be created
for getting the benefit of being taxed at appropriate rate.
The advantage would be that the income distributed by trustees Will or Testament not be taxable in
the hands of the beneficiaries who receive the same but Will or Testament be taxed in the hands of
the trustees at the appropriate rate and not at the maximum rate. If a trust is created with specific
shares to the beneficiaries income or corpus which a beneficiary is entitled to have, the income or
wealth Will or Testament be added to his/her income or wealth. This situation Will or Testament be
avoided by creating a trust by Will or Testament with indeterminate shares.
(O) BEQUEST TO UNBORN PERSONs AND RULE AGAINST PERPECTUITY
Very often the testator desires to bequeath his property to his grand children who are not in existence
at the time of making of the Will or Testament or even at the time of his death. Such a bequest to an
unborn child is governed by Section 112 & 113 of the Indian Succession Act. Under the said Sections
a direct bequest in favour of persons not in existence at the time of testators death is declared void.
By way of exception to the above position the section provides for situation where there is a prior
bequest in favour of an existing person which is to precede the bequest to the unborn child who
stands in particular degree of relationship to a specified individual and vesting of the bequest is
otherwise deferred to such a unborn person until a time later than the death of the testator.
In such situation under the above exception if a person answering the description is alive either at the
death of the testator or comes in to existence between that event and such later time then the
bequest shall go to such person, though he may not have been in existence at the time of testators
death and if such person is dead than the bequest shall go to his legal representatives.
Further under s. 113, bequest to the unborn child has to comprise the whole of remaining interest of
the testator in the property bequeathed. In both the situations the bequest cannot remain in abeyance
at any point of time. It is not possible to discuss in detail the above subject.
The rule against perpetuity is governed by Section 114 of the Indian Succession Act. For the sake of
clarity Sections 112 & 113 as well as 114 are reproduced below to avoid any confusion.
112. Bequest to person by particular description, who is not in existence at testator s death.- Where
a bequest is made to a person by a particular description, and there is no person in existence at the
testators death who answers the description, the bequest is void.
Exception. If property is bequeathed to a person described as standing in a particular degree of
kindred to a specified individual, but his possession of it is deferred until a time later than the death of
the testator, by reason of a prior bequest or otherwise; and if a person answering the description is
alive at the death of the testator, or comes into existence between that event and such later time, the
property shall, at such later time, go to that person, or, if he is dead, to his representatives.
113.
Bequest to person not in existence at testators death subject to prior bequest.- Where a
bequest is made to a person not in existence at the time of the testator s death, subject to a prior
bequest contained in the Will or Testament, the later bequest shall be void, unless it comprises the
whole of the remaining interest of the testator in the thing bequeathed.
114.
Rule against perpetuity.- No bequest is valid whereby the vesting of the thing bequeathed
may be delayed beyond the life- time of one or more persons living at the testator s death and the
minority of some person who shall be in existence at the expiration of that period, and to whom, if he
attains full age, the thing bequeathed is to belong.
(P) PROVISION FOR ACCUMULATION
It may be noted that under s. 117 of Indian Succession Act provision to accumulate income wholly or
in part for a period longer than 18 years from the death of the testator in the Will shall be void to that
extent. There are certain exceptions which are as under:
117. Effect of direction for accumulation
(1) Where the terms of a Will or Testament direct that the income arising from any property shall be
accumulated either wholly or in part during any period longer than a period of eighteen years from the
death of the testator, such direction shall, save as hereinafter provided be void to the extent to which
the period during which the accumulation is directed exceeds the aforesaid period, and at the end of

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such period of eighteen years the property and the income thereof shall be disposed of as if the
period during which the accumulation has been directed to be made had elapsed.
(2) This section shall not affect any direction for accumulation for the purpose of
(i) the payment of the debts of the testator or any other person taking any interest under the Will or
Testament, or
(ii) the provision of portions for children or remoter issue of the testator or of any other person taking
any interest under the Will or Testament, or
(iii) the preservation or maintenance of any property bequeathed; and such direction may be made
accordingly .
(Q) BEQUEST TO AN EXECUTOR
It may be noted that under s. 141 of Indian Succession Act the bequest to an executor mentioned in
the Will or Testament to carry out the provisions of the Will or Testament is invalid unless he proves
the Will or Testament or otherwise manifests an intention to act as executor.
(R) BEQUEST TO AN ATTESTING WITNESS
Bequest is invalid under s. 67 Indian Succession Act, but the section does not apply to Hindus etc.
Hence it would be valid for Will by Hindus etc.
(S) CERTAIN GENERAL PROVISIONS REGARDING THE MAKING OF THE WILL OR
TESTAMENT.
(1) It is also suggested that if the testator does not desire to register the Will or Testament he and the
witnesses can execute the same before a notary. It will be sufficient proof that the Will or Testament
has been executed by the testator and attested by two witnesses. It may be noted that at present the
notary requires passport size photograph to be affixed to the Will at the end.
(2) Property which is subject to encumbrance cannot be validly bequeathed without liability. The
liability has to be discharged either by the testators estate or by the legatee as provided by the Will or
Testament.
(3) Even if the properties such as shares or house in a society contains nomination in favour of wife or
son, it can be bequeathed to anyone because the nominee is not entitled to be the owner on the
death of the testator, but he holds the same on behalf of the legal heirs mentioned in the Will or
Testament or on intestacy. The situation Will or Testament be different if there are joint holders (such
as wife or son) on the record. Then, the second holder becomes the owner of the property.
(4) Section 118 of Indian Succession Act puts restriction on bequest to charity in case of person
having a nephew or niece or any nearer relatives, except as provided by following the requirements
mentioned in Section 118. The section However, this section has been struck-down by Supreme
Court as unconstitutional in the decision in case reported under AIR 2003 SC 2902.
(5) If a person who has made the Will or Testament ceases to be a Hindu etc. and becomes a
Christian he Will or Testament not be governed by Hindu Law but Will or Testament be totally
governed by all provisions of Indian Succession Act.
In brief the following are the benefits/ advantages in making a Will or Testament:
(i) Procedure is very simple.
(ii) Different Will or Testaments can be executed for different properties.
(iii) Can be easily revoked, by following the same procedure.
(iv) One discretionary trust can be created by Will or Testament for tax benefit as stated above.
(v) Capital gain on transfer of capital assets is avoided by giving the property by Will or Testament as
against transferring the same during the testators life time.
(vi) It enables the testator to give the property to anyone he desires as against mandatory provisions
of Section 8 (in case of male) or Section 15 (in case of female) under Hindu Succession Act under
which property Will or Testament go to the heirs mentioned in the above sections.
It is therefore very desirable for a person having property to make a Will or Testament so that the
property after his death can go to the persons he desires.
(T) ONEROUS BEQUEST
1. Option to legatee in the case of onerous bequest
Sometimes the testator not only bequeaths property to a legatee, but either the property itself is
coupled with some obligations or liabilities, e.g discharge of a mortgage or charge or payment of
business debts (if business is bequeathed) or some other liabilities or obligations are imposed on the
legatee while bequeathing the property, e.g paying the testators debts or giving annuity to some
person or to maintain some person. In such a case, the bequest is called an onerous bequest and the
legatee has to take both the legacy and the obligation or neither of the two. He cannot accept only the
beneficial bequest and reject or disown the obligation (section 122).
2. When bequests are distinct and independent

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1.

1.

1.

2.

3.

1.

But if the two bequests are distinct and independent then a legatee is entitled to accept one bequest
and disclaim the other (section 123). For example if shares are bequeathed on some of which calls
are outstanding, then the legatee may accept the bequest with regard to shares where calls are not
outstanding and disown the other bequest. Similarly, if the bequeathed property is itself subject to
encumbrance like pledge, mortgage, etc the legatee is liable to discharge the said encumbrance.
(U) EFFECT OF CONVERSION ON TESTAMENTARY POWERS
On conversion to Islam, convert to be governed by Mahomedan law.
On conversion to Islam by any person of any other religion the convert Will or Testament be governed
by the Mahomedan law as to the making of Will or Testaments and the restrictions discussed
hereafter including the power of disposal and the persons to whom bequest can be given up to onethird only Will or Testament apply. However, on account of custom and usage, khojas and Sunni
Bohras of Gujarat can make testamentary dispositions of their whole property not limited to one-third
only unless they make a statutory declaration under Section 3 of the Shariat Act, 1937 restricting their
powers to one-third only.
Other Converts
In the same manner, converts as well as reconverts to Hinduism would be governed by Hindu law and
the provisions of the Indian Succession Act Will or Testament apply to them to the same extent as to
other Hindus. So also the Hindus converted to Christianity would be wholly governed by the Indian
Succession Act as Christians.
(V) CONTENTS OF THE WILL OR TESTAMENT
Necessary Contents
Let us recapitulate what the Will or Testament must contain: (1) a writing, (2) signed by testator who is
major and of sound mind, (3) and attestation by two witnesses (4) disposition of his property to take
effect after death.
Desirable Contents
But let us see what the Will or Testament may usefully contain, and therefore, desirable, through not
obligatory:(1) Appointment of two or more executors jointly or in alternative for the Will. Advisedly there should
be odd number of such executers.
(2) Full name and addresses of the attesting witnesses below their appended signatures.
(3) Interpretation of the Will or Testament to the testator by an independent person, if testator does
not know or is not familiar with the language in which it is written though he might have signed it in
that language.
(4) List of specific bequests to various legatees, also stating to whom it should go if legatee is dead
after the testator dies.
(5) A residuary bequest of all left out properties including properties covered by void bequests.
(6) Bequest of coparcenary interest in joint family property in the Will.
(7) List of properties at the time of making of the Will or Testament.
(8) If trusts are created by Will or Testament, clear mention of names of trustees, beneficiaries
created by Will or Testament, clear mention of names of trustees, beneficiaries and properties
comprised therein.
(9) If life interests are intended, it should be clearly so stated.
(10) Similarly, if absolute interest is to be created, it should be so stated.
In whose favour bequests can be made
It may be noted that bequests can be made by Will in favour of the following- (1) H.U.Fs, (2) Private
Trusts or Public Charitable Trusts (3) Ltd. Companies, (4) A.O.Ps (5) Firms and (6) Deity Idol.
(W) SOME FURTHER ASPECTS OF DISCRETIONARY TRUST BY WILL OR TESTAMENT.
Discretionary trust by Will or Testament is the most commonly utilized mode of tax planning by reason
of the second exception to Section 164 of the Income Tax Act. Section 164 and the corresponding
provision of the Wealth Tax Act contained in Section 21 provide that where income or wealth is
receivable under a trust declared by Will or Testament the maximum marginal rate is not applicable
and only the appropriate rate Will or Testament be attracted on the income or wealth on such a
discretionary trust. Thus, it is most advantageous to create a discretionary trust both as regards
income and wealth left by a testator to a group of legatees.
The requirement of provisions of the Law is, therefore, satisfied when a trust is declared by a Will or
Testament and the income or wealth is receivable under such a trust and such income or wealth is
not specifically receivable on behalf of any one person or individual shares therein are indeterminate
or unknown. If these requirements are satisfied, then discretionary trusts created by Will or Testament
Will or Testament be taxable as a separate unit of assessment under Section 164 qua income and
Section 21(4) qua wealth and neither the income nor wealth Will or Testament be includible in the

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assessment of the beneficiaries. But see CIT v/s. Kamalini Khatau, 209 ITR 101 (SC) when it is held
that if any beneficiary of a discretionary trust has received any income from the trust, it is open to the
Income Tax Dept. to tax the beneficiary on the income received under s. 166 which permits such
direct assessment.
This mode of planning has certain obvious advantages:
(1) the income or wealth is not includible in the assessment of any beneficiaries under such trust and
(2) the trust Will or Testament be taxed as an independent unit at an appropriate rate. Thus, the
assessments of the beneficiaries are not disturbed unless income is received by any beneficiary in
which event Dept. has option to directly tax the beneficiary on that income, coupled with his other
income. (See CWT v/s. Arvind Narottam, 102 ITR 232 (Guj).
(3) The trustees would have discretion of distributing income and wealth amongst the beneficiaries in
such proportion as they think necessary from time to time, thus enabling them to distribute the estate
according to the needs of the beneficiaries as per Will. Even they can be empowered not to distribute
but to accumulate income or distribute to some & not to other, further if long period is mentioned of
the trust provision can be made to accelerate distribution period or extend it. Further future
beneficiaries can also be provided in the Will for adding such as future spouse or children of existing
beneficiaries.
(X) WHETHER TRUST CAN SUBSEQUENTLY RECEIVE GIFTS/ DONATIONS
Another question which has often arisen in the context of such a discretionary trust is whether such a
trust can subsequently receive gifts or donations after they come into force on the death of the
testator and if so, how the income from such subsequently gifted amounts is to be treated. The point
is debatable. Every gift in fact, creates a new trust for the same purposes and, therefore, the income
from such gifted amounts and the gifted amounts themselves cannot be said to be part of the trust
declared by Will or Testament and they may not be entitled to the benefit of the appropriate rate of tax
but may be liable to be taxed at a maximum marginal rate. It is also possible to contend that it
amounts to a gift to an existing trust and a new trust does not come into being with every donation
subsequently made. There is no decision of any Court on this point.
(Y) DISCRETIONARY TRUST AND SECTION 80L
One more benefit available to discretionary trusts is that they are treated as individuals for purposes
of section 80L and are entitled to benefit of deduction under section 80L as held by the Gujarat High
Court in the case of Deepak Family Trust No. 1 v. CIT (1995) 211 ITR 575(Guj) and Harjivandas
Juthabhai Zaveri v. Dy. CIT (2002) 258 ITR 785(Guj). Thus the taxable income Will or Testament be
further reduced by deductions available under section 80I.