https://www.taxtmi.com/article/detailed?id=14823 Indian succession law lacks explicit recognition and classification of digital assets, leaving executors, heirs and fiduciaries uncertain whether such holdings are transferable and how access should be effected. Testamentary effectiveness is undermined by omissions, encryption and platform Terms of Service that restrict third party access; intestate scenarios compound risks through unidentified assets, absent valuation norms and potential misappropriation. A unified statutory regime is proposed to designate transferable categories, empower digital executors, set default intestacy rules, constrain discriminatory TOS, establish valuation guidelines, and align succession with data protection principles. en-us Thu, 17 Jul 2025 08:20:22 +0530 Thu, 17 Jul 2025 08:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14823 Indian succession law lacks explicit recognition and classification of digital assets, leaving executors, heirs and fiduciaries uncertain whether such holdings are transferable and how access should be effected. Testamentary effectiveness is undermined by omissions, encryption and platform Terms of Service that restrict third party access; intestate scenarios compound risks through unidentified assets, absent valuation norms and potential misappropriation. A unified statutory regime is proposed to designate transferable categories, empower digital executors, set default intestacy rules, constrain discriminatory TOS, establish valuation guidelines, and align succession with data protection principles. Articles Investments - Wealth Thu, 17 Jul 2025 08:20:22 +0530 https://www.taxtmi.com/article/detailed?id=14823