--- title: "Asha Kiran Sharma Shares Insights with ET Wealth Online on Witness Requirements for Wills, Gift Deeds and Sale Deeds" date: 2026-08-20 author: "King Stubb & Kasiva" url: https://ksandk.com/news/witness-requirements-for-wills-gift-deeds-and-sale-deeds/ --- # Asha Kiran Sharma Shares Insights with ET Wealth Online on Witness Requirements for Wills, Gift Deeds and Sale Deeds Posted On - 20 August, 2026 • By - King Stubb & Kasiva ![](https://ksandk.com/wp-content/uploads/Website-PR-update-1-33.png) Asha Kiran Sharma shared her legal insights with ET Wealth Online on the Supreme Court’s recent observations concerning the differing evidentiary and legal requirements applicable to Wills, gift deeds and sale deeds.  Explaining the structural distinction under Indian property law, she highlighted that attestation plays a fundamentally different role in the legal validity of different property instruments. Asha noted that in the case of a Will, attestation is an essential statutory requirement. Under Section 63 of the Indian Succession Act, 1925, a Will is required to be attested by at least two witnesses. Consequently, the absence of the requisite attestation can render a Will invalidly executed.  She further explained that a gift deed is similarly subject to a statutory attestation requirement. As provided under Section 123 of the Transfer of Property Act, 1882, a gift of immovable property must be effected through a registered instrument signed by or on behalf of the donor and attested by at least two witnesses.  In contrast, Asha pointed out that the legal framework governing a sale deed is materially different. Under Section 54 of the Transfer of Property Act, 1882, a sale of immovable property valued at ₹100 or more must be effected through a registered instrument. However, the provision does not make attestation a precondition for the validity of the sale.  > “While a Will or gift deed without proper attestation can be legally infirm on that ground alone, a sale deed’s validity doesn’t hinge on whether it was witnessed or how well the witness details hold up decades later,” Asha explained.  She also discussed the Supreme Court’s approach to the evidentiary presumption attached to registered sale deeds. Referring to the Court’s reiteration of its earlier rulings in *Prem Singh v. Birbal*, *Jamila Begum v. Shami Mohd.*, and *Rattan Singh v. Nirmal Gill*, she noted that the presumption arising from a registered instrument cannot be displaced merely on the basis of minor or peripheral discrepancies.  According to her, such a presumption can be rebutted only where a party produces cogent evidence of circumstances such as fraud, lack of capacity, mistake of fact, absence of consideration or coercion.  Asha’s comments highlight the importance of understanding that the evidentiary significance of witnesses cannot be applied uniformly across different property documents. While witness attestation forms an integral part of the statutory requirements for instruments such as Wills and gift deeds, the legal validity of a registered sale deed rests on a distinct statutory framework.  The full article is available on ET Wealth Online:  [https://economictimes.indiatimes.com/wealth/legal/will/sale-deed-vs-gift-deed-vs-will-why-witnesses-matter-differently-for-each/articleshow/133287936.cms](https://economictimes.indiatimes.com/wealth/legal/will/sale-deed-vs-gift-deed-vs-will-why-witnesses-matter-differently-for-each/articleshow/133287936.cms) *Last Updated on 20 August, 2026* Get King Stubb & Kasiva’s legal updates in your Google feed[![Add King Stubb & Kasiva as a preferred source on Google](https://ksandk.com/wp-content/uploads/google_preferred_source_badge_light_en@2x.png)](https://www.google.com/preferences/source?q=https://ksandk.com/) --- ## Office Locations - [New Delhi](https://ksandk.com/locations/top-corporate-law-firm-in-delhi/) (HQ): +91-11-41318190 | info@ksandk.com - [Mumbai](https://ksandk.com/locations/top-corporate-law-firm-in-mumbai/): 3 offices (Nariman Point, Lower Parel, Andheri) | mumbai@ksandk.com - [Bangalore](https://ksandk.com/locations/top-corporate-law-firm-in-bangalore/): bangalore@ksandk.com - [Chennai](https://ksandk.com/locations/chennai/): chennai@ksandk.com - [Hyderabad](https://ksandk.com/locations/hyderabad/): hyderabad@ksandk.com - [Pune](https://ksandk.com/locations/pune/): pune@ksandk.com - [Kochi](https://ksandk.com/locations/kochi/): kochi@ksandk.com ## Contact - [Contact Page](https://ksandk.com/contact-us/) - General: info@ksandk.com | +91-11-41318190 - WhatsApp: +91-7428567444 - [Privacy Statement](https://ksandk.com/privacy-statement/) - [Terms of Use](https://ksandk.com/terms-of-use/)