TPA · VII — OF GIFTS

Section 128. Universal donee

In force · As amended up to 2026-08

128. Universal donee.— Subject to the provisions of section 127, where a gift consists of the donor's whole property, the done is personally liable for all the debts due by[1] [and liabilities of] the donor at the time of the gift to the extent of the property comprised therein.

Source: India Code