Chapter VII — OF GIFTS
ধারা ১২২“Gift” defined
122. “Gift” is the transfer of certain existing moveable or immoveable property made voluntarily and without consideration, by one person, called the donor, to another, called the donee, and accepted by or on behalf of the donee 2[, and includes a gift under section 122A of this Act].
- Throughout this Act, except otherwise provided, the words “Bangladesh”, “Government” and “Tk.” were substituted, for the words “Pakistan”, “Central Government” or “Provincial Government” and “Rs.” respectively by section 3 and 2nd Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973).
- The comma, words and number “, and includes a gift under section 122A of this Act” were inserted after the words “on behalf of the donee” by section 2 of the Transfer of Property (Amendment) Act, 2026 (Act No. CV of 2026).