Last verified: June 2026
An NRI in New Jersey wanted to sell his late father’s flat in Pune. To save himself a trip, he signed a “general power of attorney” in favour of his cousin, got it notarised at a UPS store, couriered it to India, and told the cousin to find a buyer and close the sale. A buyer appeared within weeks. Then the buyer’s lawyer read the document, asked two questions, and the deal collapsed. Was the power of attorney registered? Had it been authenticated at the Indian consulate and stamped in India? The answer to both was no, and the lawyer refused to let his client pay for a flat on the strength of it.
The cousin was confused. The document said “general power of attorney”, it carried a notary stamp, and it gave him the power to “do all acts” including sale. Surely that was enough? It was not, and the reasons go to the heart of what a power of attorney actually is in Indian law, and what it is not. A power of attorney does not transfer ownership of property. It does not survive the death of the person who gave it. And the version that works for selling a flat in India is not the version most people download and sign.
This guide is for the person who has been told to “just make a power of attorney” and now has to actually do it correctly. It explains what a power of attorney is and the statutes that govern it, the difference between a general and a special power of attorney, the format you can adapt, and the exact steps to execute one that holds up, whether you are in India or abroad. It also covers the two things that trip up almost everyone: when a power of attorney must be registered and stamped, and why a “GPA sale” of property is a trap the Supreme Court closed more than a decade ago.
By the end you will know which type you need, what the document must say, where it has to be signed and stamped, and how it ends. You will also know the questions a careful buyer or sub-registrar will ask, so your document answers them before they are raised.
A power of attorney is a written, signed instrument by which one person (the principal or donor) authorises another (the agent or donee) to act on the principal’s behalf, governed by the Powers-of-Attorney Act, 1882 and the agency provisions of the Indian Contract Act, 1872. The two main types are a general power of attorney (broad authority over a class of acts) and a special power of attorney (a single, defined task). A power of attorney lapses on the principal’s death, insolvency, or unsoundness of mind unless it is coupled with an interest, and it must be authenticated and stamped, and in many cases registered, before it can be used to deal with immovable property.
The sections below move from what the document is, to how you make one, to the property and revocation rules that decide whether it actually works.
What a power of attorney is, and the law that governs it
A power of attorney is a formal authority, not a transfer of rights. When you sign one, you do not give the other person your property, your money, or your status. You give them permission to act in your place, within the limits you set, and everything they do within those limits binds you as if you had done it yourself. The person who grants the authority is the principal or donor; the person who receives it is the agent, attorney, or donee.
Two statutes do most of the work. The Powers-of-Attorney Act, 1882 is the short, dedicated law: its Section 1A defines a power of attorney as an instrument empowering a specified person to act for and in the name of the person executing it, and Section 2 confirms that the attorney may execute any deed or act in their own name and signature under that authority. The rest of the relationship is governed by the law of agency in Chapter X of the Indian Contract Act, 1872 (Sections 182 to 238), because an attorney is simply an agent whose authority happens to be in writing.
That second point matters more than people expect. Because a power of attorney is an agency, the agency rules decide when it ends, how far the authority runs, and who is liable for what. Section 201 of the Indian Contract Act, 1872 sets out how an agency terminates, including on the death or unsoundness of mind of the principal. Section 202 carves out the one major exception, an agency coupled with an interest, which cannot be revoked at will. These two sections are the reason a power of attorney behaves the way it does, and we return to both below.
A few other statutes attach at the edges. The Registration Act, 1908 governs when a power of attorney must be authenticated or registered. The Indian Stamp Act, 1899 fixes the stamp duty. The Notaries Act, 1952 governs notarisation, and the Bharatiya Sakshya Adhiniyam, 2023 (which replaced the Indian Evidence Act, 1872 from 1 July 2024) carries forward, in its Section 84, the presumption that a power of attorney authenticated before a notary, court, magistrate, or consul was properly executed. For a company, the authority comes through a board resolution or the common seal under Section 22 of the Companies Act, 2013, not a personal signature.
The single most useful idea to hold on to is this: the attorney steps into your shoes for a defined purpose, and the document is read strictly. A court will not stretch the words to cover something you did not clearly authorise. That principle, settled long ago in Seth Loon Karan Sethiya v. Ivan E. John, AIR 1969 SC 73, is why a vague, all-purpose power of attorney is often worse than a precise one: the breadth that feels safe is exactly what a careful counterparty will distrust.
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General vs special power of attorney Match the breadth of the document to the breadth of the need |
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Types of power of attorney: general, special, and the “durable” myth
People talk about many “types” of power of attorney, but the law really recognises one distinction that matters: how wide is the authority. Everything else is a label describing the purpose.
General power of attorney
A general power of attorney (GPA) grants broad authority to act for the principal across a class of matters, rather than a single transaction. A typical GPA might authorise the attorney to manage all of the principal’s properties in a city, operate bank accounts, deal with tax authorities, appear before government offices, and sign documents incidental to those tasks. Its strength is convenience: one document covers an open-ended set of acts. Its weakness is the same breadth, because a wide GPA in the wrong hands can be misused, and counterparties scrutinise it harder for exactly that reason.
A GPA is the right tool when a trusted person genuinely needs to run your affairs over time, for example an NRI who needs a relative to manage a portfolio of rented properties. It is the wrong tool when you only need one thing done. Handing someone authority over everything to accomplish a single sale is both unnecessary and risky. Where you do need broad authority over property specifically, it is worth understanding the rights and liabilities a power of attorney creates before you sign, because the attorney’s acts within the grant bind you personally.
Special power of attorney
A special power of attorney (SPA) authorises the attorney to do one specific act or a defined set of acts, and nothing more. Sell a named flat. Appear in a particular case. Collect a fixed sum from a named debtor. Register a single sale deed. Once the task is done, the authority is spent. An SPA is the safer instrument for almost every one-off need, because it limits what the attorney can do to exactly what you intended, and a sub-registrar or buyer can see the boundary on the face of the document. If your need is a single transaction, a special power of attorney is almost always the correct choice over a general one.
The practical rule is simple. Match the breadth of the document to the breadth of the need. Use a special power of attorney for a defined task; reserve a general power of attorney for genuine, ongoing management by someone you trust completely.
The “durable power of attorney” myth
Anyone who has read American estate-planning material will have seen the term “durable power of attorney”, an instrument designed to survive the principal’s later incapacity. It is worth being blunt: this is a United States concept, and India does not have a general statutory equivalent. Under Section 201 of the Indian Contract Act, 1872, an ordinary agency, and therefore an ordinary power of attorney, terminates on the principal’s death, insolvency, or unsoundness of mind. A power of attorney does not become a tool for managing the affairs of someone who has lost mental capacity, which is the very thing a US durable power is built to do.
There is only one route by which a power of attorney survives those events, and it is not “durability”. It is an agency coupled with an interest under Section 202, covered in its own section below. Outside that narrow exception, an Indian power of attorney is fragile by design: it lives only as long as the principal is alive and competent. Planning for incapacity in India runs through guardianship and other mechanisms, not through a “durable” power of attorney, and any template that promises otherwise is borrowing a foreign idea that the law here does not support.
Power of attorney format: an annotated specimen you can adapt
A power of attorney has no single prescribed form, but a usable one follows a predictable structure. The specimen below is a special power of attorney to sell a single immovable property, the most common high-stakes use. Adapt the bracketed fields, and read the annotations, because the clauses people delete are usually the ones that matter.
BY THIS SPECIAL POWER OF ATTORNEY executed at [place] on [date], I, [full name], [age], [occupation], resident of [full address], holding PAN [number] and Aadhaar [number] (the “Principal”),
HEREBY APPOINT [full name of attorney], [age], [occupation], resident of [full address], holding PAN [number] (the “Attorney”), to be my true and lawful attorney, to do the following acts in my name and on my behalf in respect of my property described in the Schedule below (the “Property”):
1. To sell the Property to any purchaser at a price not below [amount] and on terms I approve in writing.
2. To negotiate and sign an agreement to sell, receive earnest money and the sale consideration, and issue valid receipts.
3. To execute and present the sale deed for registration before the Sub-Registrar, admit execution, and do all acts required to complete registration under the Registration Act, 1908.
4. To apply for and obtain any no-objection, encumbrance, or tax clearance certificate required for the sale.
5. To sign all applications, declarations, and documents incidental to the above, and to appear before any authority in connection with the sale.
This power is limited to the Property and the sale described above, and to no other act or property. All acts lawfully done by the Attorney within this authority shall be binding on me as if done by me personally.
SCHEDULE (the Property): [full description, survey/plot number, area, boundaries, registration details].
IN WITNESS WHEREOF I have signed this deed on the date first written above.
__________________________ (Principal)
Witness 1: [name, address, signature]
Witness 2: [name, address, signature]
Three annotations carry the weight. First, the recitals identify both parties by full name, address, and PAN, because the document will be scrutinised against ID and a careful counterparty wants the PAN on record. Second, the authority is defined narrowly and the limiting sentence (“limited to the Property and the sale described above, and to no other act or property”) is doing real work, since an attorney’s authority is read strictly and you do not want a court inferring powers you never intended. Third, the document leaves space for two witnesses and, where the attorney will present the deed for registration, it must later be authenticated, a point the next two sections explain.
For a power of attorney that the attorney will actually use to register a sale deed, getting the wording and the execution right is not a formality. The mechanics of signing, authenticating, and presenting are covered in detail in this guide to the execution of a power of attorney.
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How to make a power of attorney: 6 steps Stamping and authentication cannot be bolted on later, so keep the order |
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How to make a power of attorney, step by step
Making a power of attorney that works is a sequence, not a single act of signing. Skip a step and the document may be valid on paper but useless at the sub-registrar’s counter. The process below is the standard route for a power of attorney executed within India; the route from abroad is covered separately further down.
- Decide the type and scope. Choose a special power of attorney for a single task or a general one only for genuine ongoing management. Write down exactly what the attorney may do, and add an express limit so the authority cannot be stretched.
- Draft the document. Identify the principal and attorney fully, with PAN, set out the powers clause by clause, describe any property in a schedule, and include the limiting language and a clear date and place of execution.
- Choose the correct stamp paper or e-stamp. Buy non-judicial stamp paper, or generate an e-stamp, of the value fixed by the Indian Stamp Act, 1899 and your state’s schedule for a power of attorney. The value depends on the powers granted and the relationship between the parties, so confirm the figure before printing.
- Sign before the right authority. The principal signs the document. For an ordinary power of attorney, signing before two witnesses and a notary under the Notaries Act, 1952 is the usual minimum, which attracts the presumption of due execution under Section 84 of the Bharatiya Sakshya Adhiniyam, 2023.
- Authenticate or register where required. If the attorney will present any document for registration, get the power authenticated before the Sub-Registrar under the Registration Act, 1908. Where the power authorises sale or development of immovable property for consideration, many states require it to be registered, not merely notarised, so check the local rule.
- Hand over a certified copy and keep the original safe. Give the attorney a certified or registered copy to act on, and retain the original. A power of attorney can also be deposited with the High Court or District Court under Section 4 of the Powers-of-Attorney Act, 1882, which provides an authoritative record.
The order matters because stamping and authentication cannot be bolted on afterwards without trouble. A power signed and notarised but not authenticated before the sub-registrar will stall a property registration; a power on the wrong stamp value can be impounded. Do the steps in sequence and the document is ready to use the day it is signed.
Registration, stamp duty and notarisation: what the law actually requires
This is where most confusion lives, because three different things, notarisation, stamping, and registration, are routinely treated as interchangeable. They are not. Each does a separate job, and a power of attorney for property usually needs all three.
Is registration compulsory?
Not for every power of attorney. The Registration Act, 1908 does not, by itself, make all powers of attorney compulsorily registrable. But two rules pull many of them into the registration system. First, when a power-of-attorney holder presents a document for registration on the principal’s behalf, the power must be authenticated, under Section 32 read with Section 33 of the Registration Act, 1908 (authentication by the sub-registrar, or for a power executed abroad, by a notary, court, or Indian consul). Second, many states require a power of attorney that authorises the sale or development of immovable property for consideration to be compulsorily registered under their amendments and rules.
There is also a live legal question worth flagging. In recent Supreme Court authority the precise reach of Section 32(c) and Section 33, specifically whether an attorney must always present under Section 32(c) with a power authenticated under Section 33, has been treated as unsettled, and the point in G. Kalawathi Bai v. G. Shashikala (2025) has been referred to a larger bench because it sits uneasily with the earlier view in Rajni Tandon v. Dulal Ranjan Ghosh Dastidar (2009). The safe, practical course is unchanged: if your attorney will present documents for registration, get the power authenticated under Section 33.
Stamp duty
Stamp duty on a power of attorney is fixed by Article 48 of Schedule I to the Indian Stamp Act, 1899, as adapted by each state’s Schedule I-A, so the figure is state-specific. The duty turns on what the power does and who receives it. A power of attorney given to a family member to manage property typically attracts a low, nominal duty. A general power of attorney given to a person who is not a close relative, empowering the sale or development of immovable property, can attract stamp duty at, or close to, the conveyance rate, because states treat it as a substitute for a sale. That single distinction is why a “GPA sale” between strangers is expensive as well as legally weak.
Notarisation
Notarisation, under the Notaries Act, 1952, authenticates the signatures: it certifies that the people who signed are who they claim to be. It is useful, and a power of attorney attested before a notary attracts the statutory presumption of due execution under Section 84 of the Bharatiya Sakshya Adhiniyam, 2023. But notarisation is not registration, and it is not authentication before the sub-registrar. A notarised power of attorney that the law required to be registered remains an under-done document. Treat the three as a stack: stamp it correctly, notarise it for the signature presumption, and register or authenticate it whenever immovable property and the registration system are involved.
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Buyer red flags: the GPA-sale trap A power of attorney does not transfer ownership |
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Power of attorney and property: the Suraj Lamp rule every buyer must know
The most important thing to understand about a power of attorney is what it cannot do: it cannot transfer ownership of property. This sounds obvious, yet an entire informal market grew up on the opposite assumption, the “GPA sale”, in which a seller gave a buyer a general power of attorney plus an agreement to sell and a will, and everyone treated the bundle as if it had transferred the property. The Supreme Court ended that practice.
In Suraj Lamp & Industries Pvt. Ltd. v. State of Haryana, (2012) 1 SCC 656, the Court held that a sale of immovable property can be made only by a registered sale deed, and that transactions described as “GPA sales” or “SA/GPA/WILL transfers” do not convey title. A power of attorney is not an instrument of transfer; it only authorises an act. So a buyer who pays for a flat and receives a general power of attorney has not become the owner, no matter how the document is labelled. At most, a buyer in possession under a registered agreement to sell may have a limited, defensive protection of part performance under Section 53A of the Transfer of Property Act, 1882, which can be used as a shield against the seller, but it confers no title and is not a substitute for a registered sale deed.
Two later decisions refine the picture for anyone dealing with property through an attorney. In Amar Nath v. Gian Chand, 2022 INSC 106, the Court clarified that producing the original power of attorney is not mandatory at the time of registration, and, importantly, that a registered power of attorney can be cancelled only by a registered instrument; merely writing “cancelled” across the document, or making a unilateral declaration, does not revoke it. And in M.S. Ananthamurthy v. J. Manjula, 2025 INSC 273, the Court held that calling a power of attorney “irrevocable”, or reciting that consideration was received, does not by itself make it irrevocable; even a general power of attorney coupled with an agreement to sell, full consideration, and delivery of possession is not an “interest” that survives the principal’s death.
For a buyer, the practical lesson is a short checklist. Insist on a registered sale deed, not a power of attorney, as the instrument of transfer. If a power of attorney is genuinely being used to execute that deed, confirm it is registered, authenticated, current, and that the principal is alive. The deeper interaction between a power of attorney and a buyer’s right to enforce a sale is explored in this analysis of the power of attorney under the Specific Relief Act, 1963.
When a power of attorney is irrevocable: agency coupled with interest
The one situation in which a power of attorney is not freely revocable, and survives even the principal’s death, is an agency coupled with an interest. This is the single most misunderstood concept in the field, so it is worth getting exactly right.
Section 202 of the Indian Contract Act, 1872 provides that where the agent has an interest in the subject matter of the agency, the agency cannot, in the absence of an express contract, be terminated to the prejudice of that interest. The classic example is a power given to a lender as security: a borrower who mortgages property and authorises the lender to sell it on default has given the lender a power coupled with a genuine interest in the property itself, and the borrower cannot simply revoke it to defeat the security. The interest must exist in the subject matter at the time the power is created, and the power must be given to protect or secure that interest.
What does not count is just as important. The label “irrevocable” does not create an interest. A recital that the attorney has paid consideration does not create one either. As the Supreme Court made clear in M.S. Ananthamurthy, a general power of attorney bundled with an agreement to sell, even with full payment and possession, is not an agency coupled with an interest, and it lapses on the principal’s death like any ordinary power. Calling a document “irrevocable” when there is no underlying interest is wishful drafting, not legal protection.
So before relying on a power of attorney as irrevocable, ask one question: does the attorney have a pre-existing interest in the very property or subject the power concerns, which the power exists to secure? If yes, Section 202 protects it. If the “interest” is merely the attorney’s hope of completing a purchase, it does not, and the power can be revoked or will die with the principal.
How a power of attorney ends: revocation, death and incapacity
A power of attorney is not permanent, and knowing how it ends protects both sides. There are two broad routes: the principal brings it to an end, or an event ends it automatically.
The principal can revoke a power of attorney at any time, subject to the agency-coupled-with-interest exception. How you revoke depends on how you created it. A power that was registered can be revoked only by a registered instrument of revocation; as Amar Nath confirms, scrawling “cancelled” on the document or making an informal declaration does not undo a registered power. Good practice is to execute a deed of revocation in the same form as the original, give written notice to the attorney, and, crucially, give notice to any third parties who have been dealing with the attorney, because an act done by the attorney with a party who did not know of the revocation can still bind the principal. The full mechanics of ending a power cleanly are set out in this guide to the revocation of a power of attorney.
A power of attorney also ends automatically on certain events. Under Section 201 of the Indian Contract Act, 1872, the agency terminates on the death of the principal, the principal being adjudicated insolvent, or the principal becoming of unsound mind; it also ends when the business of the agency is completed or the fixed period expires. This is why an attorney cannot keep selling a deceased principal’s property on the strength of an old power: the authority died with the principal. The only survivor, again, is a power coupled with an interest. Build an end-point into the document, a fixed duration or a defined task, so the authority closes on its own when its purpose is served.
Power of attorney for NRIs: executing one from abroad
A non-resident Indian who needs someone in India to manage or sell property is the single most common reason a power of attorney is made from abroad, and it is also where the most documents fail. A power signed at a foreign notary and couriered to India, the scenario in the opening story, is usually not enough on its own.
The route has three legs. First, execute the power of attorney abroad and have it authenticated. Authentication is done either before an Indian Embassy or Consulate, or, for countries party to the Hague Apostille Convention, by notarisation followed by an apostille; a power authenticated this way fits Section 33(1)(c) of the Registration Act, 1908. Second, send the authenticated power to India and have it stamped: under Section 18 of the Indian Stamp Act, 1899, an instrument executed abroad may be stamped within three months of its first arrival in India, and missing that window means the document can be impounded and stamped later only with a penalty. Third, where the power deals with the sale or development of immovable property, get it registered or adjudicated as the relevant state requires before the attorney uses it.
The order is what people get wrong. Notarising abroad is only the first leg, not the finish line. Without consular authentication or an apostille, without stamping in India within the three-month window, and without registration where the state requires it, the power will stall at the sub-registrar or be rejected by a cautious buyer’s lawyer. The detailed country-by-country mechanics, including apostille versus embassy attestation, are covered in this guide to making a power of attorney from abroad.
Common mistakes and red flags
Most failed powers of attorney share a small set of avoidable errors, and a careful counterparty is trained to spot them.
The first is treating a power of attorney as a transfer of property. After Suraj Lamp, a GPA does not convey title, so accepting one in place of a registered sale deed is buying a lawsuit. The second is the over-broad general power where a special power would do; the wider the authority, the more a sub-registrar or buyer distrusts it, and the more an attorney can do that you never intended. The third is the “irrevocable” label without a real interest, which M.S. Ananthamurthy confirms is meaningless: the word does not bind the principal’s estate.
The fourth is skipping stamping or using the wrong value, which lets the document be impounded just when it is needed. The fifth is notarising and assuming that equals registration, leaving a property power half-finished. The sixth is the foreign-executed power that was notarised abroad but never authenticated, stamped in India, or registered. The seventh is forgetting that a power dies with the principal, so an attorney acting on a deceased donor’s power is acting on nothing. And the eighth is informal revocation, writing “cancelled” on a registered power instead of executing a registered deed of revocation and notifying third parties, which leaves the principal exposed to acts done by the former attorney.
Run any power of attorney you are about to sign or accept against this list. If it is over-broad, under-stamped, unregistered where it should be registered, or relied on after the principal’s death, fix that before anyone acts on it, because each of these is a dispute waiting to happen.
Frequently asked questions
What is a power of attorney in simple terms?
It is a written document by which one person (the principal) authorises another (the attorney or agent) to act on their behalf within defined limits. The attorney’s acts within those limits bind the principal as if the principal had done them. It does not transfer ownership of anything; it only grants authority to act.
What is the difference between a general and a special power of attorney?
A general power of attorney grants broad authority over a class of matters, such as managing all of a person’s properties or finances. A special power of attorney authorises a single, defined task, such as selling one named flat or appearing in one case. A special power is safer for one-off needs because its limits are visible on the document.
Does a power of attorney need to be registered in India?
Not in every case. The Registration Act, 1908 does not make all powers of attorney compulsorily registrable, but a power must be authenticated under Sections 32 and 33 if the attorney will present documents for registration, and many states require registration of a power that authorises the sale or development of immovable property for consideration. For property powers, treat registration as the default.
Can a property be sold through a power of attorney?
A power of attorney can authorise an attorney to execute and register a sale deed, but the power itself does not transfer ownership. After Suraj Lamp & Industries v. State of Haryana, only a registered sale deed conveys title; a “GPA sale” does not. So a power of attorney is a tool used to complete a sale, not a substitute for the sale deed.
Is a notarised power of attorney valid for selling property?
Notarisation only authenticates the signatures; it is not registration. For a power used to deal with immovable property, notarisation alone is usually insufficient: the power generally needs to be stamped correctly and, depending on the state and on whether the attorney presents documents for registration, authenticated before the sub-registrar or registered. A notarised but unregistered power can stall a property registration.
Is there a durable power of attorney in India?
No. The “durable power of attorney” that survives the principal’s incapacity is a United States concept. Under Section 201 of the Indian Contract Act, 1872, an ordinary power of attorney terminates on the principal’s death, insolvency, or unsoundness of mind. The only power that survives such events is one coupled with an interest under Section 202.
When does a power of attorney become irrevocable?
Only when it is coupled with an interest under Section 202 of the Indian Contract Act, 1872, meaning the attorney has a pre-existing interest in the subject matter that the power exists to secure, such as a lender’s power to sell mortgaged property on default. Simply labelling a power “irrevocable” or reciting that consideration was paid does not make it irrevocable.
Does a power of attorney end when the principal dies?
Yes, unless it is coupled with an interest. Under Section 201 of the Indian Contract Act, 1872, the death of the principal terminates the agency, so an attorney cannot continue to act, for example to sell property, on the strength of a power given by someone who has died.
How do I revoke a power of attorney?
You revoke it by executing a deed of revocation, giving written notice to the attorney, and notifying third parties who have dealt with the attorney. A registered power of attorney can be revoked only by a registered instrument; writing “cancelled” on it or making an informal declaration is not enough, as held in Amar Nath v. Gian Chand.
How much stamp duty is payable on a power of attorney?
It is set by Article 48 of Schedule I to the Indian Stamp Act, 1899, as adapted by each state, so it varies. A power to a family member to manage property usually attracts a low, nominal duty, while a general power to a non-relative empowering sale of immovable property can attract duty at or near the conveyance rate. Confirm the figure on your state’s stamp schedule before executing.
How does an NRI make a power of attorney from abroad?
Execute the power abroad and authenticate it, either at an Indian Embassy or Consulate, or by notarisation plus an apostille for Hague Convention countries. Then send it to India and stamp it within three months of its arrival under Section 18 of the Indian Stamp Act, 1899, and register or adjudicate it where the state requires for a property power, before the attorney acts on it.
Do I need witnesses for a power of attorney?
Witnesses are standard practice and strengthen the document if its execution is ever questioned; two witnesses are the usual number, and they are required where the power is registered. A power authenticated before a notary or, for registration purposes, before the sub-registrar carries a statutory presumption of due execution under Section 84 of the Bharatiya Sakshya Adhiniyam, 2023.
Can a company give a power of attorney?
Yes. A company acts through its board, so a corporate power of attorney is executed under a board resolution and, where applicable, the common seal, in line with Section 22 of the Companies Act, 2013. The authority and the resolution authorising it should be referenced in the document.
References
Case law
- Suraj Lamp & Industries Pvt. Ltd. v. State of Haryana, (2012) 1 SCC 656
- Amar Nath v. Gian Chand, 2022 INSC 106
- M.S. Ananthamurthy v. J. Manjula, 2025 INSC 273
- Seth Loon Karan Sethiya v. Ivan E. John, AIR 1969 SC 73
Statutes
- Powers-of-Attorney Act, 1882 – sections cited: 1A, 2, 4
- Indian Contract Act, 1872 – sections cited: 182-238, 201, 202
- Registration Act, 1908 (Section 32) and Section 33
- Indian Stamp Act, 1899 – Article 48, Schedule I / state Schedule I-A; Section 18
- Notaries Act, 1952
- Bharatiya Sakshya Adhiniyam, 2023 – Section 84 (successor to Section 85, Indian Evidence Act, 1872)
- Transfer of Property Act, 1882 – Section 53A
- Companies Act, 2013 – Section 22
Last verified: June 2026
Disclaimer
This article is for informational and educational purposes only and does not constitute legal advice. The law on powers of attorney, including stamp duty, registration requirements, and the rules for foreign-executed instruments, varies by state and changes over time, and the correct course depends on the specific facts. Readers should verify the current stamp duty and registration rules on their state’s official portal and consult a qualified advocate before drafting, executing, accepting, or revoking a power of attorney.
