Document type / Article 45
What it costs to give a power of attorney over land
Most powers of attorney cost a flat Rs. 100 to register. A power of attorney to sell property for payment costs 4.9 per cent of the value of the property, the same as a sale deed. This page explains where the line falls.
The rule follows the substance rather than the title of the document. Where a power hands over the practical ability to dispose of land, it is taxed as a disposal. A power to develop land is charged at 3.50 per cent on the same reasoning.
Sale power 4.9 per centDevelopment power 3.50 per centOrdinary power Rs. 100Last verified: 4 August 2026
01Why some are cheap and some are not
A power of attorney is a document that lets one person act for another. Most of them cost a flat hundred rupees to register and nobody thinks about them again.
Two kinds are treated differently, and for the same reason. A power of attorney to sell property, given for payment, hands over the practical ability to dispose of the land. A power of attorney to develop property does much the same for a builder. Both were widely used to move property without ever registering a sale deed, so the stamp table now charges them like the transaction they stand in for: 4.9 per cent for the sale case and 3.50 per cent for the development case.
There is no single rate for a power of attorney. What the document authorises decides what it costs, and the range runs from a flat hundred rupees to the full sale rate.
| Charge | Article | Applies to | Rate | Charged on |
|---|---|---|---|---|
| Stamp duty | 45(f) | Power of attorney for sale of immovable property for consideration | 4.9% | same basis as Article 20(a) |
| Stamp duty | 45(g) | Power of attorney for development of immovable property | 3.50% | market value |
| Registration fee | 45(f) | Power of attorney for sale for consideration | 1% | consideration amount |
| Registration fee | 45 | Powers of attorney | Rs. 100 | fixed |
02What the sale case comes to
A power of attorney that authorises a sale for payment is charged as though the sale had already happened. Here it is on one acre in Mundi village.
| Line item | Input | Rate | Amount Rs. | |
|---|---|---|---|---|
| 01 | Government valuation of the acre | jantri rate x 1 acre | = | 6,59,640 |
| 02 | Stamp duty, Article 45(f) | on 6,59,640 | 4.9% | 32,322 |
| 03 | Registration fee, Article 45(f) | on 6,59,640 | 1% | 6,596 |
| Total on the power of attorney | = | 38,919 | ||
Read that against the sale deed itself. A buyer who takes a power of attorney instead of a conveyance pays the same 4.9 per cent and still does not own the land, because the power is an authority to act and not a transfer of title. The duty is not credited against the eventual sale deed anywhere in the published table.
03The ordinary case
Where the power of attorney is not for a sale for consideration, the registration fee table charges a flat Rs. 100 under Article 45. That covers the everyday document used to let a relative sign papers, appear at an office or manage a property while the owner is abroad.
The published tables give no rate for revoking a power of attorney. Cancellation of a document appears in the registration fee table at a flat Rs. 100 under Article 16, and no corresponding stamp duty entry is printed for it.
The words on this page, in plain English
- Conveyance
- The legal name for a sale deed, the document that moves ownership from the seller to the buyer.
- Consideration
- The price actually written into the deed.
- Market value
- Not the price on the street. In this context it is the value the government calculates from the jantri, and it is what the tax is charged on.
- Sub-Registrar
- The local government office where the deed is presented, the duty is checked and the document is entered in the public record.
- Allotment
- A plot sold or leased directly by the government development company rather than bought from a private owner.