Section 206

Section 206 of the Indian Succession Act, 1925, provides that the property of a person who dies intestate shall be distributed among the heirs according to the provisions of this Act. The section reads: "The property of the intestate shall be distributed among the heirs in the following manner: (a) the heirs shall take the property in the following order: (i) the spouse, (ii) the lineal descendants, (iii) the parents, (iv) the brothers and sisters, and (v) the other relatives." This section applies to all persons who die intestate, and have property to be distributed. The distribution of the property is based on the rules of succession provided in the Act, which take into account the degree of relationship between the deceased and the claimants. The key judicial interpretation of this section is that the heirs take the property in the order specified in the section.