Navneet Roy Grover declares a gift of a specified amount through a cheque to his son Hitesh Grover out of love and affection. Navneet admits that Hitesh will be the full and legal owner of the gifted money and that Navneet will have no further claim to the money. Hitesh Grover then accepts the gift of the specified amount through the cheque from his father Navneet Roy Grover.