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Deeds and agreements · Differences

GPA vs SPA

A general power of attorney (GPA) authorises someone to act for you across many matters; a special or specific power of attorney (SPA) authorises one defined task, such as registering a particular sale. Neither transfers ownership: the Supreme Court has held that a sale by GPA, agreement and will does not convey title.

Side by side

FactorGPASPA
ScopeBroad: many acts and mattersNarrow: a named act or transaction
Risk to the principalHigherLower
Typical useManaging property while awaySigning and registering one sale or purchase
Transfers ownershipNoNo
Registration and stamp dutySet by the state; some require registration for powers to sellSame
Signed abroadAttested or apostilled, then adjudicated in IndiaSame
EndsOn revocation, death or incapacity of the principalSame, or when the task is done

When GPA matters

A GPA can make sense when you will be away for a long time and someone must manage many matters. Keep it to someone you trust completely.

When SPA matters

For a single purchase or sale, especially by an NRI, prefer an SPA limited to that property and transaction.

In more detail

In Suraj Lamp & Industries v. State of Haryana (2011), the Supreme Court held that transfers by sale agreement, GPA and will do not convey title; property is transferred only by a registered deed of conveyance. Buying a property "on GPA" is therefore not ownership.

Stamp duty on a power of attorney, and whether it must be registered, depend on the state and on whether it gives power to sell. A power of attorney signed outside India has to be attested at an Indian mission or apostilled, then presented for stamp duty in India within the time the state allows.

Common questions

Can I buy property on a GPA?

Not as owner. The Supreme Court held in 2011 that GPA sales do not transfer title. Ownership needs a registered sale deed.

Which power of attorney should an NRI use?

Usually a specific power of attorney limited to the one transaction, attested or apostilled abroad and stamped in India.

Can a power of attorney be cancelled?

Generally yes, by a revocation communicated to the agent and, where it was registered, recorded with the registrar. Some powers coupled with an interest cannot be revoked freely.

Sources

  • Powers of Attorney Act, 1882
  • Suraj Lamp & Industries Pvt Ltd v. State of Haryana, Supreme Court of India, 2011
  • State stamp acts

A plain-language summary, not legal or tax advice. Rules set by states differ and change; check the current position for your property.

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