Section 122- Acceptance by or on behalf of donee must be made during the lifetime of the donor and while he is still capable of giving.
Section 123- Execution of gift deed registered bearing the signature of the donor and attested by at least two witnesses
Acceptance of such a gift makes the gift of the immovable property complete. It ought to be noted that sec 122 of TPA neither defines acceptance nor does it prescribe any particular mode for accepting the gift. Being an act of receiving willingly, acceptance can be inferred by the implied conduct of the donee. Paras 20-26
Thereafter, the donor is divested of the title or interest being gifted, and the donee becomes the owner of the gifted property, estate, or interest.
(2021) 3 SCC 459 – Daulat Singh v. State of Rajasthan