Inventory and account
Section 317 of the Indian Succession Act, 1925 deals with inventory and account. An executor or administrator shall, within six months from the grant of probate or letters of administration, or within such further time as the Court which granted the probate or letters may appoint, exhibit in that Court an inventory containing a full and true estimate of. The Act came into force on 30 Sep 1925.
(1) An executor or administrator shall, within six months from the grant of probate or letters of administration, or within such further time as the Court which granted the probate or letters may appoint, exhibit in that Court an inventory containing a full and true estimate of. all the property in possession, and all the credits, and also all the debts owing by any person to which the executor or administrator is entitled in that character; and shall in like manner, within one year from the grant or within such further time as the said Court may appoint, exhibit an account of the estate, showing the assets which have come to his hands and the manner in which they have been applied or disposed of.
The High Court may prescribe the form in which an inventory or account under this section is to be exhibited.
If an executor or administrator, on being required by the Court to exhibit an inventory or account under this section, intentionally omits to comply with the requisition, he shall be deemed to have committed an offence under section 176 of the Indian Penal Code (45 of 1860).
The exhibition of an intentionally false inventory or account under this section shall be deemed to be an offence under section 193 of that Code.
Section 317, The Indian Succession Act, 1925 (Act 39 of 1925).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 7
- Andhra Pradesh Court-fees and Suits Valuation Act s. 56 Inquiry by the Collector
- Himachal Pradesh Court Fees Act s. 26
- Karnataka Court-Fee and Suits Valuation Act s. 56 Inquiry by the Deputy Commissioner
- Kerala Court Fees and Suits Valuation Act, 1959 (No.10 of 1960) s. 59 Inquiry by the Collector
- Rajasthan Court Fees and Suits Valuation Act s. 54 Inquiry by the Collector
- s. 390 Provisions with respect to certificates under Bombay Regulation VIII of 1827
- Telangana Court-fees and Suits Valuation Act s. 79
Questions about Section 317
What does Section 317 of the Indian Succession Act deal with?
Section 317 of the Indian Succession Act is headed "Inventory and account". An executor or administrator shall, within six months from the grant of probate or letters of administration, or within such further time as the Court which granted the probate or letters may appoint, exhibit in that Court an inventory containing a full and true estimate of.
How do I find court cases under Section 317 of the Indian Succession Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Succession Act 317, section 317 Succession Act, section 317 of the Indian Succession Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 317 of the Indian Succession Act, and has it changed?
Its own text turns on Indian Penal Code 176 (Omission to give notice or information to public servant by person legally bound to give it), so none of them can safely be read on its own. 7 other provisions in this corpus refer back to it.
When did Section 317 of the Indian Succession Act come into force?
Section 317 of the Indian Succession Act, cited as Succession Act 317, came into force on 30 Sep 1925, having been enacted on 30 Sep 1925. It is in force as at the date shown on this page.
Other sections of this Act
- 120. Date of vesting when legacy contingent upon specified uncertain event712 words
- 111. Survivorship in case of bequest to described class652 words
- 142. Specific legacy defined646 words
- 101. Rules of construction where will purports to make two bequests to same person620 words
- 113. Bequest to person not in existence at testator’s death subject to prior bequest486 words
- 114. Rule against perpetuity469 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.