Where an intestate has left no lineal descendants, the rules for the distribution of his property (after deducting the widow’s share, if he has left a widow) shall be those contained in sections 42 to 48.
PART V · CHAPTER II.—Rules in cases of Intestates other than Parsis · Distribution where there are no lineal descendants
Section 41: Rules of distribution where intestate has left no lineal descendants
The Indian Succession Act, 1925