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hi everyone welcome back to my youtube channel this dress and in this video we will discuss about the concept of the nation so if youre ready lets start [Applause] [Music] so as we have mentioned in our previous video lecture we have said that there are two types of transfers this could be gratuitous or onerous and for graduates there are also two kinds of gratuitous transfers this could be mortis causa or inter vivos so when we say mortis causa this means that the donation takes effect only upon death of the donor and that is subject to estate attacks and this mortise culture donation is actually called the inheritance the second type of gratitude transfers is the donation interviews or the gift this donation happens during the lifetime of the donor and we have discussed already the inheritance the mortise causes transfer the estate tax and we are done with that so today we will discuss about the donation interviews and the corresponding donor stacks okay so donation takes place onl