Where a person not having his domicile in 1[India] has died leaving assets both in if 1[India] and in the country in which he had his domicile at the time of his death, and there has been a grant of probate or letters of administration in 1[India] with respect to the assets there a grant of administration in the country of domicile with respect to the assets in that country, the executor or administrator, as the case may be, in 1[India], after having given such notices as are mentioned in section 360, and after having discharged, at the expiration of the time therein named, such lawful claims as he knows of, may, instead of himself distributing any surplus or residue of the deceased's property to persons residing out of 1[India] who are entitled thereto, transfer, with the consent of the executor or administrator, as the case may be, in the country of domicile, the surplus or residue to him for distribution to those persons.
Legal Commentary & Landmark Judgments: Section 367
Section 367 regulates the international transmission of surplus estate assets, permitting an ancillary executor in India to remit surplus movable assets to the representative in the country of the deceased's foreign domicile.
In cross-border estates involving NRI testators, Indian ancillary administrators should file a formal petition under Section 367 before the District Court seeking judicial sanction to remit surplus movable proceeds abroad, securing statutory immunity against foreign tax or beneficiary disputes.