Heba in Bangladesh 2026: Gift Deeds, Registration Costs, Wills and the New Usufruct Gift

Heba in Bangladesh: how family gifts work in 2026

Heba in Bangladesh is the standard way a Muslim family passes land, a flat or a house from one generation to the next during the owner's lifetime. It is cheap between close relatives, it is not capped at one-third of the estate as a will is, and once complete it cannot be undone by the donor's later change of heart. Those same features make it the source of a steady stream of litigation: a registered heba deed that was never followed by delivery of possession, a gift extracted from an elderly or ill parent, or a deed registered by a trick of the registration rules can all be cancelled years later.

2026 changed the landscape twice. The Registration (Amendment) Act 2026 brought heba declarations expressly within the section 52A document checks, and the Transfer of Property (Amendment) Act 2026 created a statutory gift that lets parents, grandparents and spouses pass ownership while keeping a lifetime right to enjoy the property. This guide covers the elements of a valid heba, heba-bil-ewaz, registration and costs, wills and the one-third rule, revocation, mutation, the new usufruct gift and the disputes that follow when a step is missed.

Summary: A valid heba needs a declaration by the donor, acceptance by the donee and delivery of possession. Since 1 July 2005 a heba of immovable property must be made by a registered declaration, and between spouses, parents and children, grandparents and grandchildren and full siblings the registration fee is Tk 100 whatever the value. Once possession passes, most family gifts cannot be revoked. A will, by contrast, operates only on death and is limited to one-third of the estate unless the heirs consent. Since September 2026 a separate statutory gift with a reserved lifetime usufruct is also available within the family.

Key point: Registration is not the finish line. The High Court Division held in November 2025 that a registered heba deed carries no presumption that possession was delivered, unlike a registered sale deed, and upheld the cancellation of two deeds because the donees could not prove delivery of possession.[11] The new usufruct gift under section 122A now gives donors who want to stay in the home a lawful alternative to a heba they never truly completed.[2]

At a glance

Swipe or scroll →

Table of Contents

What heba in Bangladesh means and which law governs it

Heba is the Arabic term for a gift. Under the Hanafi school followed by most Bangladeshi Muslims it is an immediate, unconditional transfer of property without any exchange, made by the donor and accepted by or on behalf of the donee.[6] The Transfer of Property Act 1882 uses the same core idea: section 122 defines a gift as a voluntary transfer of existing movable or immovable property without consideration, accepted by or on behalf of the donee during the donor's lifetime and while the donor is still capable of giving.[2]

Two features set heba apart. First, the donor may give the whole property, to an heir, a non-heir or a person of another faith; the one-third ceiling on wills does not apply.[6] Second, it takes effect now, not on death. That is why parents use it to give a daughter, son or spouse outright ownership, and why heirs who would have taken a share under fara'id challenge it.

Personal law and statute working together

The substance of a Muslim gift still comes from personal law, but the form is now dictated by statute. Section 123 of the Transfer of Property Act requires a gift of immovable property to be made by a registered instrument signed by or on behalf of the donor and attested by at least two witnesses, and a paragraph added in 2004 deems a heba under Muhammadan law to be a gift of immovable property for that purpose.[2] The same 2004 amendment deleted the words in section 129 that once said nothing in the gift chapter affected any rule of Muhammadan law, so older commentary that relies on that saving clause is out of date.[2]

For Hindus, Christians and Buddhists the equivalent instrument is a declaration of gift under their personal law, which section 17(1)(aaa) of the Registration Act also makes compulsorily registrable.[1] The registration mechanics below apply to those gifts in much the same way.

The three elements of a valid heba

A heba is complete only when three things happen: a declaration of the gift by the donor, acceptance by or on behalf of the donee, express or implied, and delivery of possession by the donor to the donee.[6] The High Court Division restated those elements in November 2025 and described delivery of possession as the most important of them.[11]

Declaration by a competent donor

The donor must be an adult of sound mind who owns the property and acts freely.[6] The declaration must be of a present gift. A heba cannot be made to take effect on a future contingency; if a condition is attached, the condition is void and the gift stands.[6] Wording such as "my son will own the house after my death" is not a heba at all. It is a testamentary disposition and is judged by the rules on wills, including the one-third limit.

Acceptance by or for the donee

The donee, or someone on the donee's behalf, must accept the gift. Where the donee is a minor, the guardian accepts.[6] The donee's attendance at the sub-registry, a recital of acceptance in the heba deed and a later mutation in the donee's name are the clearest proof.

Delivery of possession

Possession is where most gifts fail. Until possession is delivered the gift is incomplete and the donor may withdraw it.[6] The classic problem is a father who gifts the home to a son but keeps living there, collecting rent and paying tax. In Md Nur Alam Nantu v Most Shamsun Nahar the donees argued that possession should be presumed because the parties were members of one family. The High Court Division rejected that argument: there was no evidence of physical or constructive delivery, and a registered heba deed does not carry the presumption of possession that attaches to a registered sale deed.[11]

Create evidence of delivery of possession at the time of the gift: a recital in the deed, keys handed over, written notice to tenants, transfer of utility and holding-tax accounts, and prompt mutation. A donor who intends to stay on should use the 2026 usufruct gift instead.

Heba-bil-ewaz and gifts with a return

Heba-bil-ewaz is a gift for which the donee gives something in return, the ewaz. In Bangladeshi practice the return is often symbolic, such as a prayer mat, a cap or a copy of the Quran. In Md Rahim Uddin Gain v Md Mozibar Rahman Molla (10 December 2024), the High Court Division held that such items are not money and that a heba-bil-ewaz is not a sale, so a co-sharer whose interest came through a heba-bil-ewaz deed was not a co-sharer by purchase and could not bring a pre-emption case on that basis.[14]

Labelling a deed heba-bil-ewaz does not insulate it from attack. The two deeds cancelled in the Nantu case were heba-bil-ewaz deeds, and the court still asked whether the donor had made a heba and delivered possession.[11] If a real return is intended, record it and the handover. Because the Tk 100 concession in section 78A is framed around a "declaration of heba", confirm with the sub-registrar which fee and stamp treatment will apply before the deed is engrossed.[1]

Registering a heba deed: compulsory registration and section 52A

Hanafi law never required writing or registration for a heba; delivery of possession completed it.[6] That changed when the Registration (Amendment) Act 2004 inserted clause (aa) into section 17(1) of the Registration Act 1908, making a "declaration of heba under the Muslim Personal Law (Shariat)" compulsorily registrable.[1] The High Court Division has confirmed that the requirement took effect on 1 July 2005.[11]

Section 49 provides that a document required to be registered does not create, declare, assign, limit or extinguish any right, title or interest in immovable property unless it has been registered.[1] An oral heba of land after mid-2005, or an unregistered gift on stamp paper, passes no title; older oral gifts must be proved by evidence of all three elements.

Time limits for presenting the deed

A heba deed, like any document other than a will, must be presented for registration within three months of execution.[1] Where delay arises from urgent necessity or unavoidable accident, the Registrar may accept the document if the delay does not exceed a further four months, on payment of a fine of up to ten times the registration fee.[1] A document executed outside Bangladesh may be accepted if presented within six months of its arrival in the country; the Registration (Amendment) Act 2026 extended that window from four months.[1]

The section 52A particulars

Since 1 January 2026, section 52A expressly applies to an instrument of gift and to a declaration of heba, and the requirements that apply to a seller now apply to a donor.[1] The sub-registrar must refuse to register a heba deed unless it includes or attaches the latest khatian in the donor's name (or, for inherited land, in the name of the donor or predecessor), the nature and value of the property, a map with boundaries, a brief description of ownership over the last twenty-five years, and the donor's affidavit that the property has not already been transferred and that the donor has lawful title.[1]

The Land Crime Prevention and Remedy Act 2023 adds a parallel bar. Under section 6(3), a person who does not hold the latest khatian in his or her own name and cannot show up-to-date payment of land development tax may not sell, gift, make a heba of or otherwise transfer the land, execute a power of attorney for it or register a deed.[9] A parent who inherited land and never mutated it must therefore complete his or her own mutation and pay the current year's tax before the heba deed can be registered.

Where to register and the move to digital filing

A deed affecting land is presented in the sub-registry where the whole or major portion of the property lies. New section 77A permits digital registration through government-approved software once rules are made; until then, plan for a physical appearance.[1]

Heba registration costs and tax

Section 78A(b) of the Registration Act fixes the registration fee for a declaration of heba of immovable property at Tk 100, irrespective of value, where the heba is between spouses, parents and children, grandparents and grandchildren, full brothers, full sisters, or a full brother and a full sister.[1] Section 78A(bb) gives the same Tk 100 fee to a declaration of gift under Hindu, Christian or Buddhist personal law between the same relatives, where their personal law permits the gift.[1]

Who counts as a close relative

The list is exhaustive and "full" matters. A heba to a half-brother, nephew, uncle or in-law is valid but falls outside section 78A and attracts the far higher ordinary fees. Prove the relationship with national identity cards, birth certificates, a succession or heirship certificate or, for spouses, the kabinnama, and state the relationship in the heba deed. A comparison of the ordinary costs is set out in our guide to property registration fees in Bangladesh.

The other charges

The Tk 100 fee is not the whole bill. A November 2025 report of government-fixed charges listed stamp duty of Tk 1,000, Tk 300 for an affidavit of up to ten pages, an e-fee of Tk 100, an N-fee of Tk 24 and an NN-fee of Tk 36 for each page of 300 words, and a Tk 10 court fee on the notice application.[8] Confirm the current schedule with the sub-registry before execution.

Income tax on gifts

The Income Tax Act 2023 treats any donation, grant or gift as income from other sources, but Part 1 of the Sixth Schedule exempts an asset received as a gift from a spouse, a parent or a child if the gift is shown in the returns of both giver and recipient; where the gift is remitted from abroad through banking channels, the giver's return condition does not apply.[10] A transfer of a capital asset by gift or will is excluded from the definition of "transfer" for capital gains purposes.[10]

Gifts to grandchildren and siblings fall outside that exemption, so take tax advice on larger gifts beyond the parent, child and spouse circle, and record every family gift in both returns.

Heba or will? The one-third rule and wasiyat

A will, or wasiyat, operates only on death. Under Hanafi law a Muslim may bequeath no more than one-third of the estate; any excess requires the consent of the other heirs, and a bequest to an heir is not valid unless the other heirs consent after the testator's death.[7] No particular form is required, and a will may be written or oral, but a written and witnessed will is far easier to prove.[7] The testator may revoke all or part of a will at any time before death.[7]

Registration of a will is optional. Section 18 permits registration of documents that are not compulsorily registrable, section 27 allows a will to be presented for registration or deposited at any time, and section 40 allows the testator, or after death the executor or any person claiming under the will, to present it.[1] Registration helps prove execution but does not by itself transfer title or overcome the one-third limit.

Death-bed gifts

A gift made during marz-ul-maut, a serious illness that ends in death, is treated as a hybrid of gift and will. It is subject to the one-third ceiling and the rule on gifts to heirs, and the classic test requires the donor to have been seriously ill, in apprehension of death, and to have died within about a year of the illness.[7] A heba signed by a frail donor is exposed on two fronts: capacity or consent, and recharacterisation as a death-bed gift.

Choosing the right tool

Use heba in Bangladesh when a named person should own a specific property now and you accept losing control. Use a will when you want to keep ownership until death and the gift fits within one-third. Non-Muslim wills fall under the Succession Act 1925; see our guide to probate in Bangladesh, and for the shares in the rest of the estate, inheritance law in Bangladesh.

Revoking a heba in Bangladesh

Revocation turns on whether possession has passed. Before delivery of possession the gift is incomplete and the donor may withdraw it. After delivery, a heba can be revoked only by a decree of the court, and only the donor can seek revocation; the donor's heirs cannot revoke after the donor's death.[6] Registering a unilateral cancellation deed at the sub-registry does not, on its own, undo a completed heba.

Gifts that cannot be revoked at all

Even a court cannot revoke a completed heba where the gift is between husband and wife, where the donee is related to the donor within the prohibited degrees, where the donee has died, where the property has been lost or destroyed or has passed out of the donee's hands by sale, gift or otherwise, where it has increased in value, or where it has changed so much that it can no longer be identified.[6] Because children, siblings and spouses fall within those exceptions, most family heba in Bangladesh is irrevocable once possession passes. This is the gap that led Parliament to create the usufruct gift in 2026.

General gifts under the Transfer of Property Act

For gifts governed by the Transfer of Property Act rather than Muslim law, section 126 allows the parties to agree that a gift will be suspended or revoked on a specified event not dependent on the donor's will; a gift revocable at the donor's mere will is void to that extent. A gift may also be revoked where a contract could be rescinded, other than for failure of consideration, but not otherwise.[2]

Cancellation for fraud, coercion or forgery

Where the donor's signature was obtained by fraud, pressure or forgery, the claim is not revocation but cancellation of a void instrument, brought as a civil suit for declaration and cancellation, often with an injunction. Two 2026 judgments show how.

In Mesbahun Nahar v Saima Parvin Rekha (8 February 2026), a widow proved that she had intended to sign a power of attorney for management, not a gift; the donees could not say when, where or before whom the heba was declared or possession delivered, and the High Court Division decreed the suit.[12] In Anar Haque Choudhury v Ruli Begum (2 August 2026), the donees had inserted a fictitious parcel of land into the deed solely to bring it within a particular sub-registry; the court held that this was a fraud on section 28 of the Registration Act, that the registration was void, and noted that the donor had executed the deed after a stroke while under the donees' care.[13]

Our guide to deed cancellation suits in Bangladesh covers pleadings, limitation and evidence.

Mutation after heba

Registration transfers title; mutation updates the record of rights and tax holding. Until it is done, the donee faces the section 6(3) bar on any later sale or gift.[9] Mutation is also evidence of acceptance and delivery of possession.

Apply through the e-mutation portal, selecting gift or heba as the mode of acquisition, and upload the registered heba deed, the donee's identity documents, the latest khatian and the current land tax receipt. The Assistant Commissioner (Land) sends the file to the Union Land Office for a field report, hears any objection and passes an order, after which the fee is paid and the new khatian and DCR are downloaded. Fees, timelines and appeals are in our guide to land mutation in Bangladesh. For a city apartment, also change the city corporation holding-tax records.

Heba for non-resident Bangladeshis

A non-resident Bangladeshi can receive land by heba; the difficulty arises when a party cannot attend the sub-registry. The usual tool is a power of attorney executed before a Bangladesh mission under the Power of Attorney Act 2012 and processed in Dhaka before it is used. A document executed abroad must then be presented within six months of its arrival in Bangladesh.[1] A power of attorney also falls within the section 6(3) khatian and tax requirement where land is involved.[9]

Draft the authority precisely. A heba rests on the owner's personal love and affection, and in the Mesbahun Nahar case the High Court Division noted that a power of attorney authorising management, mortgage, sale or lease did not explicitly authorise a transfer by heba.[12] If an attorney is to present or execute a heba deed, the instrument should name the property, the donee and the act authorised. See our guide to power of attorney in Bangladesh.

The 2026 usufruct gift: sections 122A and 122B

The long-standing complaint about heba in Bangladesh is the parent who gifts the home to a child, is then neglected, and cannot undo the gift. The Transfer of Property (Amendment) Bill 2026 was moved by the Law Minister, Md Asaduzzaman, and passed by voice vote on 6 September 2026 after opposition proposals to circulate it for public opinion and to amend its clauses were rejected.[3] It received presidential assent and was published on 8 September 2026.[4] The official text of the Transfer of Property Act now carries the new sections, inserted by the Transfer of Property (Amendment) Act 2026 (Act No. 105 of 2026).[2]

What section 122A allows

Section 122A(1) validates a gift of movable or immovable property in which the donor reserves the right of lifetime enjoyment, notwithstanding anything in the Act or any other law.[2] Under section 122A(2) the route is available only for gifts by a parent or grandparent to a child or grandchild, in the reverse direction, or between spouses, and a gift of immovable property must be made by a declaration under the section on execution of a deed registered under section 17(1)(a) of the Registration Act.[2] The definition of gift in section 122 was widened to include it.[2]

If the donee dies during the donor's lifetime, section 122A(3) provides that the property passes to the donee's heirs in accordance with law, with the donor's lifetime usufruct continuing and attached to the property.[2] Section 122A(4) states that the new transfer is a distinct mode of transfer and does not limit, derogate from or affect the validity of any gift, heba or other recognised mode of transfer.[2]

Revocation and variation under section 122B

A gift under section 122A is irrevocable after registration, with two exceptions. The donor and donee may, by mutual consent in a registered deed, vary, revoke or otherwise deal with the rights created where that is necessary to meet a financial, medical, educational, family or other genuine necessity. Where the consent of either party cannot be obtained because of minority, disappearance, unsoundness of mind, legal incapacity or other sufficient cause, the other party may apply to the District Judge.[2]

Before ruling, the District Judge must give notice to all interested persons, make such inquiry as necessary and be satisfied that the application is made in good faith.[2] There is no unilateral right for a donor to cancel because a child has behaved badly; proposals in Parliament for neglect-based cancellation were not adopted.[3]

Is it heba? The religious and inheritance debate

The Law Minister told Parliament that the new gift is "a general gift" and "not Heba", and that it does not restrict transfers by heba.[3] Jamaat-e-Islami and other religious parties argued that it conflicts with Shariah on gifts, wills and inheritance; an amendment expressly protecting the Shariat Application Act 1937 was rejected.[3] Classical Hanafi law itself distinguishes the corpus from the usufruct, and courts have upheld gifts in which the donor retained the income of the property for life.[6] Statutory validity under section 122A is not the same as religious validity, a point families who care about fara'id should weigh.[5]

Practical limits for donors

Ownership passes at once and the donor keeps only use and enjoyment. Commentators warn of a false sense of security: a donor who later needs to sell or mortgage to pay for care needs the donee's consent or a District Judge's order, and the courts carry a heavy backlog.[5] The Act is silent on whether the donee may sell or mortgage subject to the usufruct and on who pays tax and repairs; those points belong in the deed.

Because a section 122A gift is registered under section 17(1)(a) rather than as a declaration of heba under clause (aa), whether the Tk 100 fee in section 78A applies should be confirmed with the sub-registry before execution.[1]

How to make a heba: the process step by step

The same sequence works for a plain heba, a heba-bil-ewaz and a section 122A gift, with the deed language adjusted to the route chosen.

Swipe or scroll →

For an elderly or unwell donor, add a recent medical certificate and an independent witness; where registration on commission signals a frail donor, courts examine the deed closely.[11]

Common disputes over heba in Bangladesh and how to avoid them

Most heba litigation follows a handful of patterns, nearly all preventable at the drafting stage, and courts look beyond the registered deed to what actually happened.[11] [13]

• No delivery of possession. The donor stays in occupation and nothing records a handover. A registered heba deed alone will not save the gift.[11]
• Vulnerable donor. Gifts by elderly, illiterate, sick or dependent donors, especially those registered on commission, invite claims of fraud and undue influence.[11] [13]
• Wrong instrument signed. A donor who believed she was signing a power of attorney, not a gift, recovered her land.[12]
• Registration tricks. Inserting fictitious land to choose a sub-registry voids the registration.[13]
• Wrong fee assumption. Relatives outside section 78A, such as nephews or half-siblings, do not qualify for the Tk 100 fee.[1]

Heirs who suspect an improper heba should act promptly, obtain certified copies and consider an injunction against onward transfer; donees should gather evidence of possession now. Where the estate also needs a succession certificate for bank and other movable assets, see our succession certificate guide.

A drafting error, once registered, is expensive to correct. TRW's inheritance and succession planning practice reviews title, drafts heba, usufruct and will instruments, and acts in heba cancellation and defence suits. To discuss a proposed gift or a dispute, contact TRW.

Frequently asked questions

What is heba in Bangladesh?

A lifetime gift of property without consideration under Muslim personal law. A heba of land must be made by a registered declaration under section 17(1)(aa) of the Registration Act 1908.[1] [6]

What are the conditions of a valid heba?

A declaration by the donor, acceptance by or on behalf of the donee, and delivery of possession. Courts treat delivery of possession as the most important element.[6] [11]

How much does it cost to register a heba deed?

The registration fee is Tk 100 whatever the value for heba between spouses, parents and children, grandparents and grandchildren and full siblings. Stamp duty, affidavit, e-fee and copying fees are added on top.[1] [8]

Is an oral heba of land still valid?

Not for gifts after 1 July 2005. An unregistered heba of immovable property passes no title under section 49 of the Registration Act.[1] [11]

Can a heba be revoked after registration?

Before possession passes the donor may withdraw it; after that only a court decree can, and gifts between spouses or to close blood relatives cannot be revoked at all.[6]

What is the difference between heba and a will?

Heba takes effect during life and may cover the whole property. A will takes effect on death and cannot exceed one-third, or benefit an heir, without the other heirs' consent.[6] [7]

What is heba-bil-ewaz?

A gift for which the donee gives a return. A token return such as a prayer mat is not money, so a heba-bil-ewaz is not a sale for pre-emption purposes.[14]

Do I need mutation after a heba?

Yes. Otherwise the khatian stays in the donor's name and the donee cannot later sell, gift or grant a power of attorney over the land.[9]

Is the 2026 usufruct gift law in force?

Yes. Sections 122A and 122B were inserted by the Transfer of Property (Amendment) Act 2026 (Act No. 105 of 2026), passed on 6 September and published on 8 September 2026.[2] [3] [4]

Does the usufruct gift replace heba?

No. Section 122A(4) makes it a distinct mode of transfer that does not affect the validity of any gift or heba. Families may choose either route.[2]