How to Make a Gift Deed in Pakistan

A Gift Deed in Pakistan, otherwise referred to as Hiba, is a legal document that allows a person (donor) to generally give ownership of property, land, house, or cash, etc., to another person (donee) freely (without consideration). A Gift Deed of property in Pakistan must follow and be compliant with Islamic law, the Registration Act 1908, Stamp Act 1899, and FBR (Federal Board of Revenue) rules and regulations.

Whether it’s a 10 Marla property being gifted from father to son, or cash being gifted through a banking channel, or by preparing a property mutation, etc., a Gift Deed ensures that the transfer is valid, lawfully recognized, and exempt from unnecessary taxes under the FBR gift rules. This ultimate guide to making a Gift Deed in Pakistan serves to inform you of how to make a Gift Deed step-by-step; it includes a ready-to-use draft format of a Gift Deed; and it also informs the latest legal and FBR requirements.

In Pakistani law, a gift (Hiba) refers to a voluntary transfer of property or money from one person (the donor) to another (the donee), made without consideration.

Essential Elements of a Valid Gift

• Offer (Ijab) – Donor must clearly express intention to gift.
• Acceptance (Qubool) – Donee must accept during the lifetime of the donor.
• Delivery of possession (Qabza) – Transfer of ownership/possession must take place.

Governing Laws in Pakistan

Islamic Law – A Gift is valid without monetary exchange if possession is delivered.

Registration Act, 1908 – Gifts of immovable property (like land/house) must be registered with the Sub-Registrar.

Stamp Act, 1899 – Gift deed must be executed on proper stamp paper.

Income Tax Ordinance, 2001 – Gifts between close relatives (father-son, mother-daughter, etc.) are exempt from tax.

FBR Regulations –

• Cash gifts must be transferred via banking channels (crossed cheque, online transfer, pay order).
• Property gifts require mutation in the revenue records and registration.
• Gifts outside blood relations may attract withholding tax.

Sample Gift Deed

This is a sample gift deed from a Father to his Son regarding a Property of 10 Marla.

GIFT DEED (HIBA)

This Deed of Gift is made at [City] on this [Date].

BY

Mr. ______ son of ______, CNIC No. __, resident of ______ (hereinafter called the “Donor”).

IN FAVOUR OF

Mr. ______ son of ______, CNIC No. __, resident of ______ (hereinafter called the “Donee”).

WHEREAS:

1. The Donor is the absolute and lawful owner of the property measuring 10 Marla situated at [full address, khasra/khewat/khatooni numbers].
2. The Donor, out of natural love and affection, hereby gifts the said property voluntarily and without consideration to his son, the Donee.
3. The Donor has delivered vacant possession of the property to the Donee, who has accepted the same.

NOW THIS DEED WITNESSES:

1. That the Donor gifts the said property absolutely, irrevocably, and unconditionally to the Donee.
2. That no monetary consideration is involved in this gift.
3. That the Donor has no objection to mutation/transfer in the revenue/municipal records in favour of the Donee.
4. That if required, the Donor shall execute further documents to perfect the Donee’s title.
5. This gift is being made in compliance with Islamic Law, the Registration Act, 1908, and FBR regulations.

IN WITNESS WHEREOF, the Donor and Donee have signed this Gift Deed on the date first written above.

(Donor’s Signature & Thumb Impression)

(Donee’s Signature & Thumb Impression)

Witnesses:

1. ______ CNIC: ______
2. ______ CNIC: ______

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