Section 67 of Indian Succession Act with regard to effect of gift to attesting witness states that the executor named in the will is competent to attest and also a legatee or a beneficiary. But any legacy or bequest given to a person who attests the Will, or to his wife or her husband, or to any person claiming under either of them shall be null and void. However, a legatee under a Will does not lose his legacy by attesting a codicil which confirms the Will.

The reason for this prohibition is not the incompetence to give evidence on the ground of interest which has ceased both in England and India to be a disqualification, but it is the suspicion, or rather the chance, of possible conclusion which is favoured by the prospect of benefit.

Section 67 does not apply to Hindus. Hence the attesting witness to the will of a Hindu does not lose the legacy given to him by the will.

Examples:

• A by his will gives a legacy of Rs.5,000/- to B, who is one of the attesting witnesses. The Will is valid but B is not entitled to receive Rs.5,000/-.
• A left a Will giving a legacy to B, who is an attesting witness. A afterwards executes a codicil confirming the legacy to B to which codicil B is not attesting witness. B is entitled to the legacy by virtue of the codicil.
• A by his Will gives Rs.20,000/- to B for life and after B's death to B's children equally. B attests the Will. The gift of B for life is bad. But B's children will take an immediate interest in Rs.20,000/- and the same will be divided among them equally.