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Stamp Paper & Legal Documents

General Power of Attorney: Format, Requirements and Property Use

A general power of attorney lets an agent act for you in many matters. It needs state stamp duty and cannot itself transfer property ownership.

RM

Written by Rohan Mehta

Published 26 October 2026·8 min read

On this page9 sections
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A general power of attorney (GPA) is a signed document that lets your agent handle many matters for you, from bank work and rent to property paperwork. It cannot transfer ownership: since the Supreme Court’s Suraj Lamp judgment of 11 October 2011, only a registered sale deed does that. Your agent can still sign and register that deed for you.

Key facts

Item Detail
Laws Powers of Attorney Act, 1882; agency rules in the Indian Contract Act, 1872; state stamp Acts; Registration Act, 1908
Stamp duty, Maharashtra ₹500 for a general POA; conveyance duty on market value if it authorises a sale for consideration or to a non-family member
Stamp duty, Karnataka ₹500 in most cases; 5% of market value where it authorises a sale to other persons
Registration fee, Delhi ₹1,000 per instrument plus ₹100 pasting fee
Executed abroad Authenticated by a notary, court, magistrate or Indian consul; stamped within three months of reaching India
Transfers ownership? No (Suraj Lamp, 2011; reaffirmed in Ramesh Chand v Suresh Chand, 1 September 2025)

What a GPA covers and what it cannot do

A special power of attorney names one task. A general power of attorney authorises the agent to act in several transactions or “generally”, which is how stamp schedules describe it. Our guide to power of attorney types and legal rules covers the difference in detail. This page deals with drafting a GPA and using it for property.

A GPA can let your agent operate bank accounts, collect rent, pay taxes, and sign and present documents for registration. You are bound by what the agent does within the listed powers. A GPA cannot transfer title by itself, does not survive your death, and cannot replace a will.

Sample general power of attorney format, clause by clause

No official format exists, and banks and registries often have their own. A typical GPA follows this order:

#ItemDetails
1Title“General Power of Attorney”, with place and date.
2Principal“I, [full name], son/daughter/wife of [name], aged [age], resident of [address], holding [PAN/Aadhaar/passport number]”.
3Agentthe same details for the attorney, and their relationship to you.
4Recitalwhy you need an agent, for example “I am residing in [country] and cannot attend to my affairs in India”.
5Appointment“I hereby appoint the said [agent] as my true and lawful attorney to do the following acts in my name and on my behalf”.
6Numbered powersone power per clause, such as operating account number [X] at [bank], collecting rent from [property], paying property tax, and signing and presenting documents before the Sub-Registrar.
7Property schedulesurvey or plot number, flat number, area, boundaries and address for every property the agent may deal with.
8Limitswhat the agent may not do, such as selling, mortgaging, gifting or borrowing, unless a clause expressly allows it.
9Ratification“I agree to ratify and confirm all acts lawfully done by my attorney under this deed”.
10Duration and revocationan end date or event, and a statement that you may revoke the deed.
11Executionyour signature, the agent’s acceptance where required, and two witnesses with names and addresses.
12Attestation or registrationspace for the notary’s seal or the Sub-Registrar’s endorsement.

If the GPA is for property sale, add a clause naming the property and allowing the agent to negotiate, receive the price into your named bank account, sign the sale deed, and appear before the Sub-Registrar to admit execution.

Requirements: stamp duty, witnesses, notarisation, registration

Stamp duty

Each state sets its own rate. Two published schedules:

Type of GPA Maharashtra (Article 48) Karnataka (Article 41)
General, to one or more persons ₹500 ₹500 (up to 5 persons); ₹1,000 (more than 5, up to 10)
Authorising sale for consideration Same as conveyance on market value 5% of market value or consideration
Authorising sale, no consideration, to close family ₹500 Check with the Sub-Registrar
Authorising sale to any other person Same as conveyance on market value 5% of market value

Maharashtra’s “close family” list covers father, mother, brother, sister, wife, husband, son, daughter, grandson, granddaughter, and the spouse’s father, mother, brother or sister. Other states differ; our stamp duty by state page lists property rates.

Notarisation

A notary can attest a GPA under Section 8 of the Notaries Act, 1952. Banks often accept a notarised GPA, but ask first.

Registration

Registration becomes necessary when your agent will present documents at a registry for you. Section 33 of the Registration Act requires such a GPA to be executed before and authenticated by the Registrar or Sub-Registrar where you live, if you live in India. Maharashtra goes further: its amendment to Section 17 makes an irrevocable POA relating to the transfer of immovable property compulsorily registrable if executed after the Registration (Maharashtra Amendment) Act, 2010 came into force. Delhi charges a registration fee of ₹1,000 plus ₹100 pasting fee for a general or special POA.

GPA for property: the Suraj Lamp ruling

Buyers in many cities once “bought” property through an agreement to sell, a GPA and a will, without a registered sale deed. In Suraj Lamp & Industries v State of Haryana (11 October 2011), the Supreme Court held that such transactions convey no title and create no interest in property. It said a power of attorney “is not an instrument of transfer” and that immovable property can be transferred only by a registered deed of conveyance.

The Court protected genuine uses: a GPA given to a spouse, child or relative to manage affairs or execute a deed, and developer agreements. It also said such papers can support a suit for specific performance or a defence of possession under Section 53A of the Transfer of Property Act. In Ramesh Chand v Suresh Chand (1 September 2025), the Court repeated that an agreement to sell or a GPA does not transfer title.

In practice, if you are buying from someone who holds only a GPA, insist on a registered sale deed signed by the owner or by the agent on the owner’s behalf. Our property legal due diligence checklist lists the other papers to check. The agreement to sell vs sale deed guide explains what each document does.

Executing a GPA from abroad

  1. Draft the GPA in the format the Indian bank or Sub-Registrar accepts.
  2. Sign it before an authority listed in Section 33(1)(c) of the Registration Act: a notary public, court, judge, magistrate, Indian consul or vice-consul, or a representative of the Central Government.
  3. If signed before a local notary in a Hague Convention country, get it apostilled there. India has been a member since 2005, and the MEA says an apostilled document from a member country needs no further legalisation in India.
  4. Get it stamped within three months of its first arrival in India, as Section 18 of the Indian Stamp Act, 1899 allows. Many states route this through the Collector of Stamps, a step often called adjudication.
  5. Your agent presents the stamped GPA with the sale deed or other document at the Sub-Registrar’s office.

Our page on NRI property rules covers what NRIs can buy and sell.

Revocation and death of the principal

Under Section 201 of the Contract Act, an agency ends when you revoke it, when the business is completed, or when you or the agent dies or becomes of unsound mind. Your insolvency also ends it. A revocation takes effect for the agent and third parties only once they know of it (Section 208), so tell your agent, your bank and any buyer in writing. If the GPA was registered, register the cancellation deed at the same office so the record matches.

An exception applies where the agent has an interest in the property that is the subject of the agency. Section 202 says such an agency cannot be ended to the prejudice of that interest, unless the contract says otherwise.

A GPA for a property sale can cost a lot to fix if drafted badly, so have a lawyer review it before you sign.

Frequently asked questions

Can a GPA holder sell my property?

Yes, if the GPA expressly authorises the sale. The agent signs a registered sale deed on your behalf; the GPA alone does not transfer the property.

Is a GPA valid after the principal’s death?

No. Section 201 of the Contract Act ends the agency on the principal’s death, except in the limited case of an agent with an interest under Section 202.

What stamp paper is needed for a general power of attorney?

It depends on the state. Maharashtra and Karnataka charge ₹500 for most GPAs, but a GPA authorising a sale can attract duty on the property’s market value.

Does a GPA need to be registered?

Not always. It must be authenticated by the Sub-Registrar if the agent will present documents for registration, and Maharashtra requires registration of irrevocable POAs relating to property transfer.

Can an NRI give a GPA from abroad?

Yes. Sign it before an Indian consul or a notary (apostilled where applicable), and get it stamped within three months of its arrival in India.

Sources

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