Stamp duty and registration charges for the Power of Attorney (POA) document vary in each State. The following are the charges prescribed in various States in India (as on 31.12.2015):
| STATE | STAMP DUTY CHARGES | REGISTRATION FEES |
|---|---|---|
| Andhra Pradesh | Rs.1000 (if Power given to family members)1% of Market Value (if Power given to outsiders with Sale of Property Clause) | Rs.1000/- (if Power given to family members)1% of Market Value subject to a maximum of Rs.20000/- (if Power given to outsiders) |
| Assam | Rs.200/- (General Power of Attorney)Rs.100/- (Special Power of Attorney) | Rs.55/- |
| Bihar | 6% of Estimated Minimum Value (if Power given to outsiders with Sale of Property Clause) | Rs.10000/- (if Power given to outsiders with Sale of Property Clause) |
| Chhattisgarh | Rs.100 (if Power given to family members)6.25% of Guideline Value (if Power given to outsiders with Consideration and Sale) | Rs.100/- (if Power given to family members)1% of Guideline Value (if Power given to outsiders with Consideration and Sale) |
| Gujarat | Rs.100 (if Power given to family members)4.9% of Market Value (if Power given to outsiders with Consideration and Sale) | Rs.100/- (if Power given to family members)1% of Market Value or Consideration whichever is higher (if Power given to outsiders with Consideration and Sale) |
| Haryana | Rs.300/- (General Power of Attorney)Rs.100/- (Special Power of Attorney) | Rs.100/- |
| Himachal Pradesh | Rs.200/- (General Power of Attorney) | Rs.67/- (General Power of Attorney) |
| Jharkhand | Rs.15.75/- (General Power of Attorney) | Rs.1000/- (General Power of Attorney) |
| Karnataka | Rs.100/- (for sole purpose of registration)5% of Consideration (if Power given to outsiders for Consideration)2% of Market Value or Consideration amount (whichever is higher) – When Power given to a Promoter for development or Construction | Rs.100/- (for sole purpose of registration)1% of Consideration (if Power given to outsiders for Consideration)1% of Market Value or Consideration amount (whichever is higher) – When Power given to a Promoter for development or Construction |
| Kerala | Rs.300/- (if Power Agent is a family member)6% of Fair Value of land or Consideration (whichever is higher) – When Power given to outsiders or to a Promoter or Property developer with Consideration and Sale Clause) | Rs.200/- (if Power Agent is a family member)2% of Fair Value of land or Consideration (whichever is higher) – When Power given to outsiders or to a Promoter or Property developer with Consideration and Sale Clause) |
| Maharashtra | Rs.500/- (if Power given to blood relatives with Sale Clause of Property) – Blood relatives are father, mother, brother, sister, wife, husband, son, daughter, grandson and grand daughterStamp duty applicable for Sale Deed shall be levied (if Power given to outsiders with Sale Clause of Property) | Rs.100/- (if Power Agent given to blood relatives with Sale Clause of Property)1% on Consideration subject to a maximum ceiling limit of Rs.30000/- (if Power given to outsiders with Sale Clause of Property) |
| Punjab | Rs.2000/- (Without Consideration – General Power of Attorney)2% on Collector Rate (if Power given to outsiders with Consideration and for Sale) | Rs.200/- (Without Consideration – General Power of Attorney)1% on Value of document (max Rs.200000/-) |
| Rajasthan | Rs.2000/- (Power to Sell Immoveable Property within blood relations)2% on DLC rates (Market Value) – Power to Sell Immoveable Property other than blood relations)1% on DLC rates (Market Value) – Power to Developers for DevelopmentStamp duty applicable for Sale Deed shall be levied (if Power given for Consideration) | Rs.500/- (Power to Sell Immoveable Property within blood relations)1% on DLC rates (Market Value- maximum Rs.10000/-) – Power to Sell Immoveable Property other than blood relations)1% on DLC rates (Market Value) – Power to Developers for Development1% on DLC rates (Market Value) – Power given for Consideration |
| Tamil Nadu | Rs.100/- (Without Consideration to Sell Immoveable Property)Rs.100/- (Without Consideration to Sell Immoveable Property and Power given to a family member)Rs.100/- (to Sell moveable Property and other purposes)4% of Consideration (if Power given for Consideration) | Rs.10000/- (Without Consideration to Sell Immoveable Property)Rs.1000/- (Without Consideration to Sell Immoveable Property and Power given to a family member)Rs.50/- (to Sell moveable Property and for other purposes)1% of Consideration (if Power given for Consideration) |
| Telangana | Rs.1000 (if Power given to family members)1% of Market Value (if Power given to outsiders with Sale of Property Clause) | Rs.1000/- (if Power given to family members) 0.5% of Market Value subject to a maximum of Rs.20000/- (if Power given to outsiders) |
| Uttar Pradesh | Rs.50 (Power of Attorney without Consideration) | Rs.120/- (Power of Attorney without Consideration) |
The writer is a Chennai-based advocate and author of ‘Property Registration, Land Records and Building Approval Procedures Followed in Various States in India’
