Testamentary, intestate or Succession in general, involves a change of ownership of the estate of the Deceased from him to his successors or legatees. Certain issues relating to taxation of such income/properties arise on the death of the Deceased and subsequently when the property passes as per the law of succession or as per the Deceased's intention expressed through Will or other testamentary instrument.

These issues relate to the chargeability to tax, in respect of income of the Deceased upto and after his death, liability of legal heirs, legatees and computation of income in their hands. A careful consideration of the tax implications is necessary before any succession planning and execution by way of writing a Will or any other testamentary instrument, in order to ensure that a greater part of the estate/income, instead of being available to the intended beneficiaries, is not used for discharge of tax liabilities.