Give the targets different names, names do not just apply to frames, if a frameset does not exist the target opens in a window or tab with that name
Try to get rid of the tables, slow poor choice for layout tool css positioning is faster more compliant and looks the same in most browsers
<!-- later versions of (x)html can be case sensitive -->
<tr>
<td valign = 'top'> <a href='sendGift.php' target = 'sendgift'><font color = "#0000ff" size = "3" face = "verdana"> <b>Send Gift </b></font></a><br></td>
<td valign = 'top'> <a href="sendMoney.php" target = 'sendmoney'><font color = "#0000ff" size = "3" face = "verdana"> <b>Send Taka </b></font></a><br></td></tr>
The assorted inline font statements have long been discarded in favour of css styling, which requires much less code, and much less chance of errors