How do I transfer my late mother’s 50% flat share to my name? Legal and tax steps explained
When a co-owner in a flat passes away, families are often left unsure of what happens next. From succession rights to paperwork, the steps aren’t always clear and can lead to delays. Here’s a straightforward explanation of how to transfer your late mother’s 50% share to your name with clear instructions on legal pathways, documents and tax angles you should prepare for.
- Nov 26, 2025,
- Updated Nov 26, 2025 6:41 PM IST
My mother passed away two years ago, and we jointly owned an apartment together. I now wish to complete the formalities to transfer the property fully into my name. I would like to understand how complicated this process might be and what documents or steps are required. For context, I don’t have any siblings, and my father, who is retired, is still alive. The flat was purchased in 2005, and its current market value is around Rs 1 crore. Could you please guide me on the legal and procedural requirements for this transfer and whether there could be any tax or inheritance implications?
Advice by Shraddha Nileshwar, Head – Will & Estate Planning at 1 Finance
Sorry to hear about the loss. Navigating property transfers after such an event can feel overwhelming, but it's a straightforward path once you break it down. For someone in this situation, where a mother and child jointly owned an apartment bought in 2005 (now worth Rs 1 crore), with no siblings and a living father, the process hinges on three main factors: the joint ownership type, whether there's a Will, and the mother's religion, which dictates succession rules. Let's explore this step by step, assuming no Will for now (the most common scenario), and covering major faiths in India.
First, picture the ownership: Most parent-child setups in India are "tenants in common," meaning the mother's 50% share doesn't automatically go to the child upon her death; it passes to her Class I legal heirs, i.e. your father and you. If it was the rarer "joint tenancy with right of survivorship" (check the sale deed), the share transfers automatically, needing just a record update with no court hassle.
Without a Will (intestate succession), her share divides among Class I heirs per personal laws. Here's how it plays out:
Religion Governing Law Legal Heirs for Mother's Share (Intestate) Devolution per your case
----------------------------------------------------------------------------------------------- Religion | Governing Law | Legal Heirs (Intestate) | Devolution in Your Case ------------------------------|--------------------------------------------------|-----------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------ Hindu / Sikh / Jain / Buddhist| Hindu Succession Act, 1956 (amended 2005) | Class I: Spouse, children equally | Mother’s 50% split equally: Daughter 25%, Father 25%. | | | Final: Daughter 75% total, Father 25%. Father must release his 25% via deed. ------------------------------|--------------------------------------------------|-----------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------ Muslim | Muslim Personal Law (Sharia) | Husband 1/3, Daughter 2/3 of mother's share | Mother’s 50%: Daughter 33.33%, Father 16.67%. | | | Final: Daughter 83.33%, Father 16.67%. Release deed needed; may need court declaration (Radd). ------------------------------|--------------------------------------------------|-----------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------ Christian | Indian Succession Act, 1925 | Spouse 1/3, Children 2/3 (equally) | Mother’s 50%: Daughter 33.33%, Father 16.67%. | | | Final: Daughter 83.33%, Father 16.67%. Father must release his 16.67% via deed. ------------------------------|--------------------------------------------------|-----------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------ Parsi | Indian Succession Act, 1925 (Sec 51, Sch II) | Spouse, children equally | Mother’s 50%: Daughter 25%, Father 25%. | (amended 1991) | | Final: Daughter 75%, Father 25%. Father must release his 25% via deed. -----------------------------------------------------------------------------------------------
If you have a will
If there is a Will naming you as a sole beneficiary, probate may be required in a District Court/High Court (depending on the jurisdiction) but only for immovable property in the following scenarios:
(a) If the property is in Mumbai, Kolkata, or Chennai, or
(b) If the Will is contested, or
(c) If the Will has an unclear interpretation.
For non-Muslims, probate is mandatory in these cities for immovable property under Section 213 of the Indian Succession Act, 1925, but not elsewhere unless disputes arise or courts require it (no strict ₹2 lakh threshold applies). Muslims don’t need probate for Wills under Sharia law, but a court declaration may be needed for clarity. The cost of probate differs from state to state, the same are detailed in the table below:
State/Region Fee Structure (on Estate Value) Cap/Max Fee Example for Rs 1 Crore Estate
State / Region | Fee Structure (on Estate Value) | Cap / Max Fee | Example for ₹1 Crore Estate
---------------------------|----------------------------------------------------------------------|---------------------------|-------------------------------------------------------------
Maharashtra (Mumbai HC) | -
The entire process takes 3-6 months without probate, or 6-12 months with it.
Step 1: Verify and Gather Docs
Start by reviewing the 2005 sale deed for ownership details (get a certified copy from the sub-registrar if lost). Search for a Will in her records.
Key documents (copies for most; originals for filing):
· Mother’s death certificate.
· IDs/address proofs for daughter and father (Aadhaar, PAN).
· Legal heir certificate (from tehsildar/SDM; (approx.) Rs 100-500, 15-30 days, varies by state).
· Succession certificate (court-issued for high-value estates or debt claims, typically >Rs 2-5 lakh; 2-6 months, fee 1-3% of estate, capped in some states like Rs 75,000 in Delhi/Maharashtra).
· Property tax receipts, encumbrance certificate (confirms no liens).
· For apartments: Society share certificate, no-objection certificate (NOC).
· Release deed (if father relinquishes his share, required in intestate cases).
Step 2: Legal Steps
1. Get heir/succession proof: Apply at tehsildar (legal heir certificate) or district court (succession certificate) with affidavits from daughter and father.
2. Draft and register release deed: If intestate, the father signs over his inherited share (stamp duty 1-7%, often concessional for family transfers).
3. Mutate records: Update the municipal/revenue department for tax rolls (~₹200-₹2,000, varies by state).
4. Update society: Get a new share certificate from the housing society.
5. Register deed: File release deed at the sub-registrar within 4 months.
6. Verify: Obtain a fresh encumbrance certificate to confirm sole ownership.
Tax angles
The good news is that receiving the share shall attract no inheritance tax, since the same was abolished in India in 1985.
Capital Gains Tax (If Sold Later)
If you sell the apartment later, you’ll face a long-term capital gains tax of 12.5% on the profit (sale price minus the original 2005 cost, no indexation for post-2001 assets), with the holding period starting from 2005. The cost basis includes your mother’s 50% and your 50% of the purchase price, plus any stamp duty paid on the release deed. For example, selling for Rs 1 crore (cost Rs 10 lakh) means a Rs 90 lakh gain, taxed at Rs 11.25 lakh. You can avoid this tax by reinvesting up to Rs 2 crore in one or two residential properties under Section 54, within 1 year before or 2 years after for purchase, or 3 years for construction.
Rental Income (If Applicable)
> If the apartment is rented post-transfer, the daughter reports rental income in her ITR under “Income from House Property”. Standard deduction (30%) and interest on loans (if any) reduce taxable income.
> Example: Annual rent of Rs 5 lakh → taxable after 30% deduction = Rs 3.5 lakh, taxed at individual slab rates.
My mother passed away two years ago, and we jointly owned an apartment together. I now wish to complete the formalities to transfer the property fully into my name. I would like to understand how complicated this process might be and what documents or steps are required. For context, I don’t have any siblings, and my father, who is retired, is still alive. The flat was purchased in 2005, and its current market value is around Rs 1 crore. Could you please guide me on the legal and procedural requirements for this transfer and whether there could be any tax or inheritance implications?
Advice by Shraddha Nileshwar, Head – Will & Estate Planning at 1 Finance
Sorry to hear about the loss. Navigating property transfers after such an event can feel overwhelming, but it's a straightforward path once you break it down. For someone in this situation, where a mother and child jointly owned an apartment bought in 2005 (now worth Rs 1 crore), with no siblings and a living father, the process hinges on three main factors: the joint ownership type, whether there's a Will, and the mother's religion, which dictates succession rules. Let's explore this step by step, assuming no Will for now (the most common scenario), and covering major faiths in India.
First, picture the ownership: Most parent-child setups in India are "tenants in common," meaning the mother's 50% share doesn't automatically go to the child upon her death; it passes to her Class I legal heirs, i.e. your father and you. If it was the rarer "joint tenancy with right of survivorship" (check the sale deed), the share transfers automatically, needing just a record update with no court hassle.
Without a Will (intestate succession), her share divides among Class I heirs per personal laws. Here's how it plays out:
Religion Governing Law Legal Heirs for Mother's Share (Intestate) Devolution per your case
----------------------------------------------------------------------------------------------- Religion | Governing Law | Legal Heirs (Intestate) | Devolution in Your Case ------------------------------|--------------------------------------------------|-----------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------ Hindu / Sikh / Jain / Buddhist| Hindu Succession Act, 1956 (amended 2005) | Class I: Spouse, children equally | Mother’s 50% split equally: Daughter 25%, Father 25%. | | | Final: Daughter 75% total, Father 25%. Father must release his 25% via deed. ------------------------------|--------------------------------------------------|-----------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------ Muslim | Muslim Personal Law (Sharia) | Husband 1/3, Daughter 2/3 of mother's share | Mother’s 50%: Daughter 33.33%, Father 16.67%. | | | Final: Daughter 83.33%, Father 16.67%. Release deed needed; may need court declaration (Radd). ------------------------------|--------------------------------------------------|-----------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------ Christian | Indian Succession Act, 1925 | Spouse 1/3, Children 2/3 (equally) | Mother’s 50%: Daughter 33.33%, Father 16.67%. | | | Final: Daughter 83.33%, Father 16.67%. Father must release his 16.67% via deed. ------------------------------|--------------------------------------------------|-----------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------ Parsi | Indian Succession Act, 1925 (Sec 51, Sch II) | Spouse, children equally | Mother’s 50%: Daughter 25%, Father 25%. | (amended 1991) | | Final: Daughter 75%, Father 25%. Father must release his 25% via deed. -----------------------------------------------------------------------------------------------
If you have a will
If there is a Will naming you as a sole beneficiary, probate may be required in a District Court/High Court (depending on the jurisdiction) but only for immovable property in the following scenarios:
(a) If the property is in Mumbai, Kolkata, or Chennai, or
(b) If the Will is contested, or
(c) If the Will has an unclear interpretation.
For non-Muslims, probate is mandatory in these cities for immovable property under Section 213 of the Indian Succession Act, 1925, but not elsewhere unless disputes arise or courts require it (no strict ₹2 lakh threshold applies). Muslims don’t need probate for Wills under Sharia law, but a court declaration may be needed for clarity. The cost of probate differs from state to state, the same are detailed in the table below:
State/Region Fee Structure (on Estate Value) Cap/Max Fee Example for Rs 1 Crore Estate
State / Region | Fee Structure (on Estate Value) | Cap / Max Fee | Example for ₹1 Crore Estate
---------------------------|----------------------------------------------------------------------|---------------------------|-------------------------------------------------------------
Maharashtra (Mumbai HC) | -
The entire process takes 3-6 months without probate, or 6-12 months with it.
Step 1: Verify and Gather Docs
Start by reviewing the 2005 sale deed for ownership details (get a certified copy from the sub-registrar if lost). Search for a Will in her records.
Key documents (copies for most; originals for filing):
· Mother’s death certificate.
· IDs/address proofs for daughter and father (Aadhaar, PAN).
· Legal heir certificate (from tehsildar/SDM; (approx.) Rs 100-500, 15-30 days, varies by state).
· Succession certificate (court-issued for high-value estates or debt claims, typically >Rs 2-5 lakh; 2-6 months, fee 1-3% of estate, capped in some states like Rs 75,000 in Delhi/Maharashtra).
· Property tax receipts, encumbrance certificate (confirms no liens).
· For apartments: Society share certificate, no-objection certificate (NOC).
· Release deed (if father relinquishes his share, required in intestate cases).
Step 2: Legal Steps
1. Get heir/succession proof: Apply at tehsildar (legal heir certificate) or district court (succession certificate) with affidavits from daughter and father.
2. Draft and register release deed: If intestate, the father signs over his inherited share (stamp duty 1-7%, often concessional for family transfers).
3. Mutate records: Update the municipal/revenue department for tax rolls (~₹200-₹2,000, varies by state).
4. Update society: Get a new share certificate from the housing society.
5. Register deed: File release deed at the sub-registrar within 4 months.
6. Verify: Obtain a fresh encumbrance certificate to confirm sole ownership.
Tax angles
The good news is that receiving the share shall attract no inheritance tax, since the same was abolished in India in 1985.
Capital Gains Tax (If Sold Later)
If you sell the apartment later, you’ll face a long-term capital gains tax of 12.5% on the profit (sale price minus the original 2005 cost, no indexation for post-2001 assets), with the holding period starting from 2005. The cost basis includes your mother’s 50% and your 50% of the purchase price, plus any stamp duty paid on the release deed. For example, selling for Rs 1 crore (cost Rs 10 lakh) means a Rs 90 lakh gain, taxed at Rs 11.25 lakh. You can avoid this tax by reinvesting up to Rs 2 crore in one or two residential properties under Section 54, within 1 year before or 2 years after for purchase, or 3 years for construction.
Rental Income (If Applicable)
> If the apartment is rented post-transfer, the daughter reports rental income in her ITR under “Income from House Property”. Standard deduction (30%) and interest on loans (if any) reduce taxable income.
> Example: Annual rent of Rs 5 lakh → taxable after 30% deduction = Rs 3.5 lakh, taxed at individual slab rates.