धारा 123 संपत्ति अंतरण अधिनियम — Transfer how effected

123. Transfer how effected. —For the purpose of making a gift of immoveable property, the transfer must be ef fected 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 moveable 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.