Correct Option
The correct option is (d).
Explanation
The Hindu Succession (Amendment) Act, 2005 was enacted to remove gender discrimination in the Hindu Succession Act, 1956. It fundamentally altered the structure of the Hindu Undivided Family (HUF) by granting daughters the same status as sons regarding coparcenary rights and inheritance.
Statement-wise Analysis
- Assertion (A): Incorrect. The Hindu Succession Act applies specifically to persons who are Hindus, Buddhists, Jains, or Sikhs by religion. It does not govern the property rights of Muslims, Christians, Parsis, or Jews, who are governed by their own distinct personal laws. Therefore, it does not apply to "all citizens of India regardless of their religion."
- Reason (R): Correct. The 2005 Amendment omitted Section 4(2) of the original 1956 Act. This section had previously exempted agricultural land from the purview of the Act, allowing state-level tenurial laws to govern succession (which often favored male heirs). By removing this exemption, the Amendment ensured that daughters and mothers (as Class I heirs) have equal rights alongside sons to inherit ancestral agricultural land.
Key Takeaway
The Hindu Succession Amendment Act, 2005, made the daughter a coparcener by birth with the same rights and liabilities as a son, but the Act remains applicable only to those governed by Hindu law, not to all citizens.