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New provisions for gifted property (Heba)

Staff Reporter:

The Transfer of Property (Amendment) Bill, 2026, introduces a separate mechanism for transferring property while preserving the existing provisions governing Heba (gift) and property transfers.
The bill includes provisions allowing donors to retain the right to possess and enjoy the property during their lifetime, even after donating or transferring it within specified family relationships.
The bill has inserted new Sections 122A and 122B under Section 122 of the Transfer of Property Act, 1882.
These provisions establish a mechanism for preserving the donor’s lifetime rights to possess and enjoy the property in cases of gifts or transfers within specified family relationships.
The information was disclosed in a letter issued by the Political-2 Branch of the Ministry of Home Affairs.
The Transfer of Property (Amendment) Bill, 2026, was introduced in the National Parliament on September 6.

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