The short answer
A power of attorney (POA) is a document by which one person (the principal or donor) authorises another (the agent or attorney) to act on their behalf. A general power of attorney (GPA) gives broad powers over a range of matters; a special or specific power of attorney (SPA) gives power for a particular act, such as signing and registering the sale of one named flat.
A POA is authority to act, not ownership. In Suraj Lamp & Industries Pvt. Ltd. v. State of Haryana, decided on 11 October 2011, the Supreme Court held that transactions in the form of a sale agreement, GPA and will ('SA/GPA/will transfers') do not convey title and are not a valid mode of transferring immovable property. Title passes only by a registered deed of conveyance.
Registration and stamp duty for POAs vary by state. A POA signed abroad by a non-resident must be executed before an Indian consular officer or a notary (with an apostille where the country is a party to the Hague Convention), and must be stamped in India within three months of its receipt here.
GPA vs SPA: which one do you need?
A GPA covers a range of acts: managing a property, collecting rent, paying taxes, dealing with the society and authorities, and sometimes selling or mortgaging. It is convenient for someone who lives away from the property for a long time, but it gives the agent wide power, so it carries more risk.
An SPA authorises a specific act or transaction: for example, to sign and present for registration the sale deed of a named flat to a named buyer at a stated price, or to apply for mutation of a particular property. Lenders, sub-registrars and buyers' lawyers generally prefer an SPA for a sale, because the authority is clear and limited.
Choose the narrowest power that does the job. Describe the property fully (address, survey or unit number, area), list the exact acts permitted, set a time limit, and say whether the agent can receive money and into which account. Avoid powers to 'do all acts' if you need only one.
Why a GPA sale does not give you title
Before 2011, in some cities, property changed hands through a bundle of documents: an agreement to sell, an irrevocable GPA in favour of the buyer, and a will by the seller leaving the property to the buyer. The buyer got possession and the power to deal with the property but no registered sale deed, and the state lost stamp duty.
In Suraj Lamp & Industries, a bench of three judges held that such transactions are not transfers or sales, do not convey title, and cannot be recognised as a valid mode of transfer of immovable property. The Court relied on section 54 of the Transfer of Property Act, 1882, under which a sale of immovable property of ₹100 or more can be made only by a registered instrument, and the Registration Act, 1908. A GPA authorises the agent to act for the principal; it does not make the agent or the holder the owner.
The Court made clear that it was not invalidating genuine transactions: a person can still give a GPA or SPA to a spouse, child, relative or manager to manage affairs or to execute a deed of conveyance on the principal's behalf. What the GPA cannot do is substitute for the conveyance itself.
If you are offered a property with a GPA chain in its history, the safe course is to have the title regularised by a registered conveyance from the person who actually holds title, or their heirs, before you buy. Some states and development authorities have specific schemes for converting older leasehold or GPA-held properties; check with the authority.
Registration and stamp duty: state rules differ
Stamp duty on a POA is set by each state's stamp law and varies by type: a nominal duty for a simple POA or one in favour of close family, and higher duty where the POA authorises sale of immovable property, especially when given for consideration or to a non-relative. Some states charge duty close to the conveyance rate on a POA that authorises a sale to a non-family member for consideration.
Under the Registration Act, 1908, registration of a POA is not compulsory everywhere, but several states have amended the law or their rules to require registration of a POA that authorises the sale of immovable property, and sub-registrars in most places will act on a POA to present a sale deed only if it is registered or authenticated as the Act requires. Check your state's current rules with the sub-registrar or the state registration portal before you sign.
Practical requirements are similar across states: the principal's and agent's photographs and identity proof, two witnesses, a full description of the property, and the principal's personal presence at registration if executed in India. Use our stamp duty pages to find the state department, and our registration guide for the process at the sub-registrar's office.
POA for NRIs: signing abroad
A non-resident Indian who cannot travel can sign a POA abroad. The usual routes are: execution before an Indian embassy or consulate officer, who attests it; or signing before a local notary and then getting an apostille from the country's competent authority, if that country is a party to the Hague Apostille Convention. Check which route the Indian mission in your country prefers and the format it requires; many missions publish a checklist and some accept appointments online.
Draft the POA in India first, with your lawyer, so that it meets the requirements of the state where the property is and the sub-registrar or bank who will rely on it. Include photographs, passport details and, if the state requires, the agent's details in a set format.
Once the original reaches India, it must be stamped. Section 18 of the Indian Stamp Act, 1899 (and the equivalent provisions in state stamp laws) requires an instrument executed outside India to be stamped within three months of its first receipt in India. In practice the attorney takes the original to the Collector of Stamps or the designated office for adjudication and payment of the duty. A POA not stamped in time can be impounded and a penalty charged before it can be used.
Where the state requires it, the POA must then be registered or authenticated with the sub-registrar before the agent can present a sale deed. Section 33 of the Registration Act recognises POAs authenticated by a notary or an Indian consular officer abroad for presenting documents for registration.
If the purpose is a sale, remember the tax: a buyer from a non-resident must deduct tax at the rate applicable to the non-resident's capital gains. Our NRI guide covers the rest of the NRI-specific rules.
Revoking a POA, and when it ends
A POA ends when the principal revokes it, when the agent renounces it, when the stated purpose is complete or the time limit passes, and on the death or loss of mental capacity of the principal (section 201 of the Indian Contract Act, 1872). An agent acting after the principal's death, knowingly, has no authority.
An 'irrevocable' POA is truly irrevocable only where the agent has an interest in the subject matter (section 202 of the Contract Act); a label alone does not make it so, and such a POA still does not transfer title.
To revoke, execute a deed of revocation, register it if the original was registered, and send written notice to the agent and to anyone who may rely on the POA: the society, the bank, the tenant, the sub-registrar. Ask the agent to return the original.
Precautions
For the principal: give the narrowest power that works, to someone you trust; require the sale price to be paid into your own bank account; limit the duration; keep a copy and a record of who holds the original; and revoke it formally when the purpose is complete.
For a buyer dealing with an agent: ask for the original POA, check that it covers this sale (the property, the act and, if stated, the price), check that it is properly stamped and registered or authenticated as the state requires, and confirm that the principal is alive and has not revoked it — a recent video call, a letter or a declaration from the principal is a common precaution. Pay the price to the principal's account, not the agent's.
For everyone: a POA does not replace a will, a gift deed or a sale deed. If you want to transfer ownership, use the right registered instrument.
Common mistakes
Using a GPA, agreement and will in place of a registered sale deed. It does not transfer title and leaves the buyer exposed.
Drafting the POA abroad from an online template without checking the state's requirements, so the sub-registrar or lender refuses it.
Missing the three-month window for stamping a POA executed outside India, which leads to impounding and a penalty.
Giving a broad GPA when a specific power would do, and never revoking it after the job is done.
Allowing the sale price to be paid to the agent's account rather than the owner's.
Relying on a POA after the principal's death. The authority ends on death; the property then passes by will or succession.
Common questions
Does a GPA transfer ownership of property?
No. In Suraj Lamp & Industries v. State of Haryana (11 October 2011), the Supreme Court held that sale agreement/GPA/will transactions do not convey title. Ownership passes only by a registered deed of conveyance.
What is the difference between a GPA and an SPA?
A GPA gives broad powers over many matters; an SPA authorises a specific act, such as selling one named property. For a sale, an SPA is usually preferred.
Is registration of a power of attorney compulsory?
It depends on the state and the powers given. Several states require registration of a POA that authorises the sale of immovable property, and sub-registrars generally act only on a registered or duly authenticated POA. Check your state's rules.
How can an NRI give a power of attorney for property in India?
Sign it before an Indian consular officer, or before a local notary with an apostille where the country is a Hague Convention member, send the original to India, and have it stamped (adjudicated) within three months of its receipt in India. Register or authenticate it locally if the state requires.
Does a power of attorney end on the death of the principal?
Yes. A POA ends on the principal's death or loss of capacity under the Indian Contract Act, except in the limited case of an agency coupled with an interest.
Can I buy a property from someone holding a GPA?
Only if the GPA authorises the agent to sell on the owner's behalf, it is valid and unrevoked, the owner is alive, and the sale deed is executed by the agent as the owner's representative and registered. A GPA holder who claims to be the owner because of the GPA is not the owner.
Sources
- Supreme Court of India, Suraj Lamp & Industries Pvt. Ltd. v. State of Haryana, 11 October 2011, (2012) 1 SCC 656; checked 2 October 2026
- Transfer of Property Act, 1882, section 54; Registration Act, 1908, sections 17, 32 and 33; Powers of Attorney Act, 1882; checked 2 October 2026
- Indian Contract Act, 1872, sections 201 and 202; checked 2 October 2026
- Indian Stamp Act, 1899, section 18 (instruments executed outside India stamped within three months of receipt) and state stamp laws; Andhra Pradesh High Court ruling on POAs executed abroad as reported by LiveLaw; checked 2 October 2026
Last checked 2026-10-02.