Inter vivos – Between living people (especially of a gift as opposed to a legacy).
Meaning of Inter Vivos
The term “Inter vivos” is a Latin phrase that literally means “between the living”.
In legal context, it refers to a transfer of property or gift made during the lifetime of the donor, as opposed to a transfer that takes effect after death (which is usually termed a “testamentary gift” or legacy).
An inter vivos gift is immediate and irrevocable once the requirements are fulfilled.
Key Features:
Made During Lifetime: The gift or transfer is made while the donor is alive.
Intention of Donor: There must be a clear intention to make a gift.
Delivery of Gift: Actual delivery or symbolic delivery of the gift is usually required.
Acceptance by Donee: The recipient (donee) must accept the gift.
Irrevocable: Generally, once properly made, it cannot be revoked (unless there is fraud, coercion, or mistake).
Difference from Testamentary Gift
| Feature | Inter Vivos | Testamentary Gift (Legacy) |
|---|---|---|
| Time of Transfer | During lifetime of donor | After death of donor |
| Revocability | Generally irrevocable | Revocable until death |
| Formalities | Delivery + Acceptance | Will formalities under law |
| Legal Effect | Immediate | Effect arises only after death |
Legal Requirements in India
Under the Transfer of Property Act, 1882:
Section 122 defines “gift” as transfer of certain existing movable or immovable property made voluntarily and without consideration, by a person competent to contract, and accepted by the donee.
Section 123 states that a gift must be registered if immovable property is involved (as per the Registration Act, 1908).
Essentials of Inter Vivos Gift:
Competence of Donor: Donor must be of sound mind and capable of making a contract.
Voluntary Transfer: No coercion, fraud, or undue influence.
Acceptance: Must be accepted by donee during lifetime of donor.
Delivery: Actual or symbolic delivery of property.
Case Law
K.K. Verma vs Union of India (1968 AIR 1968 SC 949)
It was held that a gift inter vivos becomes complete once the property is delivered to the donee and accepted.
Donor cannot later revoke the gift unless there was fraud or undue influence.
G. Vijayaraghavan vs State of Kerala (AIR 1965 Ker 99)
Recognition of inter vivos gifts in the context of property transfer.
Court emphasized intention, delivery, and acceptance as key elements.
Sec. 123 of Transfer of Property Act, 1882
If the gift is of immovable property, it must be registered to be valid.
Example of Inter Vivos Gift
A father gives his car to his son while he is alive and the son accepts it. This is a classic inter vivos gift.
In contrast, if the father leaves the car to his son in his will, it is a testamentary gift.
Important Notes
Inter vivos gifts are irrevocable once delivered and accepted, except in cases of fraud, misrepresentation, or mistake.
Tax Implication in India: Gifts made inter vivos may attract gift tax under certain circumstances.
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