Power of Attorney for NRIs, Step by Step: Attestation Abroad, Adjudication in India, and State Rules for Karnataka, Haryana and Tamil Nadu

For an NRI buying or selling in Bengaluru, Gurgaon or Chennai, the power of attorney (POA) is often the document that makes the transaction possible. It lets a trusted person in India sign the agreement, attend registration, deal with the bank and collect documents. It is also the document most often rejected at the sub-registrar's counter, because one step in a five-step chain was missed.

This guide walks through that chain and the state-specific points for Karnataka, Haryana and Tamil Nadu, as published by the sources listed at the end. It is general information, not legal advice; have a property lawyer in the relevant state draft and review your POA.

First, what a POA can and cannot do

• It can authorise an agent to execute and present documents for registration, sign a loan agreement, pay or receive money and deal with authorities on your behalf, within the powers it grants.
• It cannot itself transfer ownership. In Suraj Lamp & Industries v. State of Haryana (decided 11 October 2011), the Supreme Court held that immovable property can be transferred only by a registered deed of conveyance, and that 'GPA sales' or 'SA/GPA/Will' transfers neither convey title nor create an interest in the property. A POA is a tool to execute a sale deed, not a substitute for one.
• Prefer a specific POA for a named transaction (the property, the counterparty if known, the acts permitted) over a broad general POA. Banks and registrars are more comfortable with clearly scoped powers, and you carry less risk.

Step 1: Draft it for the state where the property is

Draft with a lawyer in the state where the property sits, and match the property description exactly to the title documents. Include the specific acts needed: signing the agreement, presenting the sale deed for registration, receiving consideration into a named account, dealing with the lender, applying for khata or mutation. If you are buying with a home loan, ask the bank for its POA format first; ICICI Bank, for example, allows NRI loan disbursement through a POA holder without the borrower visiting India.

Step 2: Execute and attest it abroad

• Consular attestation: sign every page before the designated officer at the Indian embassy or consulate, with two witnesses. Immihelp's guide lists two copies of the POA, passport copies, a photograph on the last page, overseas address proof, visa or residence status proof and the witnesses' ID.
• Apostille: if you live in a Hague Apostille Convention country, a notarised and apostilled POA is recognised in India. Immihelp notes that some Indian authorities may still ask for consular attestation, so check with the sub-registrar and, if relevant, your lender before choosing the route.
• Sign in the same name and signature style that appears on your title documents and PAN.

Step 3: Stamp (adjudicate) it within three months of arrival

A POA executed outside India is not yet usable when it lands. Under section 18 of the Indian Stamp Act, 1899, an instrument executed only out of India may be stamped within three months after it is first received in India, and if it cannot be stamped by a private person it may be taken to the Collector within that period. In practice your attorney takes the original to the stamp authority or sub-registrar, pays the state's duty for that type of POA, and has it endorsed. Keep proof of the date the document arrived, such as courier records.

Miss the window and you face penalties or may need to execute a fresh POA. Plan the courier and the attorney's availability together.

Step 4: Register it if the state requires (Karnataka now does)

Under the central Registration Act, 1908, registration of a POA has largely been optional. Karnataka changed that for property transfers. The Registration (Karnataka Amendment) Act, 2025, Karnataka Act No. 42 of 2025, notified on 28 July 2025, inserts a new clause in section 17(1) making registration compulsory for any POA that authorises the transfer of immovable property, with or without consideration (IndiaLaw; FoxMandal). It also amends section 33(4) so that the original POA must be produced when it is used, and adds a requirement to prove that the executant is alive in a manner to be prescribed.

IndiaLaw's analysis noted the Act awaited a commencement notification from the state; ask the sub-registrar whether it is in force on the day you register. Either way, an NRI selling in Bengaluru should expect to show the original, registered POA and some form of proof of life at the time of the sale deed.

State notes: duty on the POA itself

• Tamil Nadu: Godrej Capital's June 2026 summary lists a general POA for immovable property at ₹100 stamp duty with a ₹1,000 registration fee for family members and ₹10,000 for others, labelled indicative. Confirm on TNREGINET.
• Karnataka: duty depends on whether the POA authorises sale and in whose favour. Housing.com reports that a POA in favour of a family member to sell carries a fixed duty, while one in favour of a non-family member is charged like a sale on market value. Karnataka also raised duties on powers of attorney and other instruments through a stamp amendment notified on 3 February 2024 (FoxMandal). Get the current figure from the sub-registrar before the document arrives.
• Haryana: Housing.com lists a fixed ₹300 stamp duty for a general POA; a POA authorising sale of immovable property, particularly to a non-relative, may attract duty linked to the property's value. Confirm the classification with the sub-registrar in Gurugram before execution.

Step 5: Keep it alive and revoke it cleanly

• A POA should never be used after the principal's death. Karnataka's proof-of-life amendment, aimed at the fraudulent use of expired or revoked POAs (IndiaLaw), reflects exactly this risk, and buyers should insist on evidence that the principal is alive at execution.
• Revoke formally when the transaction is done: a registered or notarised deed of revocation, notice to the attorney, and notice to the sub-registrar, bank and developer who hold copies.
• Do not leave a broad, unrevoked general POA in circulation. It is the root of many NRI property disputes.

If you are the buyer dealing with a seller's attorney

• Ask for the original POA, its stamping endorsement and, in Karnataka, its registration.
• Check that it expressly authorises sale of this property and receipt of consideration.
• Pay consideration into the principal's own account, not the attorney's, unless the POA and your lawyer clearly support it.
• Seek proof that the principal is alive and the POA unrevoked close to registration.
• Remember your TDS obligation follows the principal's residential status: a non-resident principal means non-resident TDS rates.

A timeline that works

• Weeks 1-2: lawyer drafts the POA; bank (if any) approves the format.
• Week 3: appointment at the consulate, or notarisation and apostille, depending on the route.
• Week 4: courier the original to India; keep the tracking record.
• Within three months of arrival: stamp and, where required, register the POA in the state where the property is.
• Then: the attorney executes the agreement and, later, the sale deed. Revoke the POA once the transaction is complete.

Not legal advice

Stamp duties and registration rules for POAs are state-specific and change. This is general information as of the date shown. Have a property lawyer in the relevant state draft your POA and confirm current duty and registration requirements.