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Section 406
<br> considered to be a donation or box
The act of a person giving his rights and property to any person or for religious, social, public or community work free of charge shall be considered as donation.
(2) The act of giving free property to such a person in the form of reward, prize or bounties, which a person acquires by fostering himself or in any other way due to family or family affection or fondness, shall be considered a box.
(3) When giving a donation or gift according to sub-section (1) or (2), the donation or gift can be given at the same time as giving the gift or gift or after a certain period or after the death of the person giving the gift or gift.
(4) According to sub-section (3), if the donation or box becomes effective only after the death of the person giving the gift or wakas, it shall be considered that he has given the donation after the balance or the box after the balance.