Power of Attorney in India: Types, Format, Registration & Revocation (2026 Guide)
· 10 min read · Property Law
Complete guide to Power of Attorney in India - General vs Special POA, drafting format, registration requirements, stamp duty, NRI POA, and how to revoke.
A Power of Attorney (POA) is a legal document that authorises one person (the agent or attorney) to act on behalf of another person (the principal). It is widely used in India for property transactions, business operations, litigation, and by NRIs managing affairs remotely. This guide covers everything from types and format to registration requirements and revocation procedures.
Types of Power of Attorney
General Power of Attorney (GPA): Grants broad authority to the agent to handle all affairs of the principal. Commonly used by NRIs to manage their property and financial affairs in India. A GPA holder can execute sale deeds, collect rent, manage bank accounts, file tax returns, and represent the principal in legal proceedings.
Special Power of Attorney (SPA): Grants authority for a specific purpose or transaction only. For example, authorising someone to sell a particular property, or to represent in a specific court case. The authority automatically terminates once the specified task is completed.
Durable Power of Attorney: Remains valid even after the principal becomes mentally incapacitated. Must specifically state that it survives incapacity. Particularly important for elderly persons planning for future contingencies.
Important Legal Position on GPA for Property Sale
The Supreme Court in Suraj Lamp and Industries Pvt Ltd v. State of Haryana (2012) 1 SCC 656 held that property transfers through GPA (without a registered sale deed) are not legally valid transfers. A GPA holder can execute a sale deed on behalf of the principal, but the GPA itself does not transfer property ownership.
Registration Requirements
A POA for immovable property transactions must be registered under Section 17 of the Registration Act if it creates an interest in immovable property. If the POA merely authorises someone to present documents for registration (executory POA), it need not be registered but must be authenticated.
For NRIs: A POA executed outside India must be authenticated by the Indian Consulate or Embassy in the country of execution, or it must be notarised by a local notary and then apostilled (if the country is an Apostille Convention member) or attested by the Indian Consulate.
Stamp Duty on Power of Attorney
Maharashtra: Rs 500 for authorising to sell immovable property. Rs 100 for other purposes. Karnataka: 5% of the property value if it authorises sale. Rs 200 for non-property POA. Delhi: Rs 100 for general purposes. For property sale authorisation, stamp duty equivalent to the conveyance deed may apply. Tamil Nadu: Rs 100 for general POA. Additional stamp duty applies if it relates to property transfer.
Essential Clauses in a POA
The document must clearly state: Full details of the principal and agent (name, age, address, identification). The specific powers being granted (listed exhaustively). Whether the POA is general or special. The effective date and duration. Whether it is revocable or irrevocable. Whether it survives the incapacity of the principal. Whether the agent can delegate powers to others (sub-delegation).
Revocation of Power of Attorney
A POA can be revoked by the principal at any time (unless it is coupled with interest or declared irrevocable). The revocation must be: Communicated to the agent. Ideally registered (if the original POA was registered). Published in a newspaper to put third parties on notice. Communicated to all parties who have dealt with the agent.
An irrevocable POA coupled with interest (where the agent has a financial interest in the subject matter) cannot be revoked unilaterally. For example, a POA given to a creditor as security for a loan.
Common Mistakes to Avoid
Using vague language that does not clearly define the scope of powers. Not specifying whether the POA survives incapacity. Failing to register when registration is mandatory. Not revoking a POA when the relationship between parties breaks down. Using a GPA as a substitute for a sale deed (legally invalid as per Suraj Lamp).