118. “Exchange ” defined. —When two persons mutually transfer the ownership of one thing for the ownership of another , neither thing or both things being money only, the transaction is called an “exchange ”. A transfer of property in completion of an exchange can be made only in manner provided for the transfer of such pr operty by sale.
धारा 118 संपत्ति अंतरण अधिनियम — “Exchange ” defined
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