# Power of Attorney — General & Special

> A power of attorney authorises someone to act for you — generally (a GPA) or for specific acts (a special POA). NRIs often sign POAs abroad for selling or managing property in India: the POA is notarised and apostilled (or attested by the Indian consulate), then presented for stamp duty adjudication within three months of arrival in India. A POA for selling immovable property should be registered, and a GPA can't itself transfer ownership.

Practice: Legal Documents & Agreements — https://www.industax.com/services/legal-documents/

The Supreme Court held in Suraj Lamp & Industries (2011) that 'GPA sales' don't transfer title — a registered sale deed is still needed. A properly drafted special POA lets your attorney sign that sale deed for you.

We draft POAs for property sales, rentals, bank and tax matters, and guide NRIs through execution abroad, legalisation and the steps after the document reaches India.

## Key facts

| Item | Detail |
| --- | --- |
| Types | General (GPA) and special (SPA) |
| Signed abroad | Apostille or Indian consulate attestation |
| After arrival | Stamp duty adjudication, typically within 3 months |
| Property sale | Register the POA; title passes only by sale deed |
| Revocation | By deed of revocation, with notice to the attorney and third parties |

## Who needs this

- NRIs selling or managing property in India
- Elderly owners delegating property matters
- Businesses authorising representatives

## What's included

- POA drafting
- Execution and legalisation checklist
- Registration guidance
- Revocation deed if needed

## Documents

- Principal and attorney KYC
- Property details
- Passport copy (NRIs)

## Process

1. **Draft** — POA scoped to the acts needed.
2. **Execute** — Signed, notarised and apostilled or attested.
3. **Validate** — Adjudicated and registered in India.

## FAQs

### Can an NRI sell property in India through a POA?

Yes. The NRI executes a special POA abroad, it is legalised and registered in India, and the attorney signs and registers the sale deed on the NRI's behalf. Tax and TDS on the sale still apply to the NRI.

### Does a POA end on the principal's death?

Yes. A power of attorney ends on the death, insanity or insolvency of the principal, or on revocation.

### Is a general POA safe?

It is broad, so it should be given only to someone fully trusted and limited where possible. A special POA for specific acts is usually safer.

## Official sources

- India Code — central Acts: https://www.indiacode.nic.in/

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Canonical page: https://www.industax.com/services/legal-documents/power-of-attorney
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.