Transfer of Property Act, 1882
123. Transfer how effected
For the purpose of making a gift of immovable property, the
transfer must be effected by a registered instrument signed by or on behalf of
the donor, and attested by at least two witnesses.
For the purpose of making a gift of movable property, the
transfer may be effected either by a registered instrument signed as aforesaid
or by delivery.
Such delivery may be made in the same way as goods sold may be
delivered.