TPA · II — [1]

Section 20. When unborn person acquires vested interest on transfer for his benefit

In force · As amended up to 2026-08

20. When unborn person acquires vested interest on transfer for his benefit .—Where, on a transfer of property, an interest therein is created for the benefit of a person not then living, he acquires upon his birth, unless a contrary intention appear from the terms of the transfer, a vested interest, although he may not be entitled to the enjoyment thereof immediately on his birth.

Source: India Code