Updated legal format | India | 2026

Special Power of Attorney by NRI to Sell Property in India

A practical, updated SPA format for a Non-Resident Indian who wants to authorise a trusted representative in India to negotiate and complete the sale of specified immovable property, execute the sale deed and attend registration formalities.

Last updated: 31 August 2026

Important: A Power of Attorney is an instrument of authority. It does not by itself sell or transfer ownership of immovable property. The actual transfer must be completed by the appropriate conveyance/sale deed and registration required by law.

The Powers-of-Attorney Act, 1882 recognises acts done by an attorney in the name and with the authority of the principal. For documents presented for registration by an agent, sections 32 and 33 of the Registration Act, 1908 are particularly relevant.

Where the principal resides outside India, section 33(1)(c) of the Registration Act recognises a Power of Attorney executed before and authenticated by a Notary Public, Court, Judge, Magistrate, Indian Consul or Vice-Consul, or a representative of the Central Government. The exact requirements of the Sub-Registrar and the law of the State or Union Territory where the property is situated must also be checked.

An instrument executed only outside India may, where chargeable with duty, be stamped within three months after it is first received in India under section 18 of the Indian Stamp Act, 1899. Stamp duty on a Power of Attorney is substantially affected by State amendments, the relationship between principal and attorney, and the powers granted, so the locally applicable stamp law should be verified before use.

If the Power of Attorney is executed in a Hague Apostille Convention country, check whether apostille is the appropriate authentication route. The Ministry of External Affairs states that an apostilled document from a Convention member country should not require further legalization for use in India. For non-Convention countries, consular/legalisation requirements may apply.

Practical steps before using the SPA

1. Identify the property precisely. Use the title deed, survey/khasra details, municipal number, area, boundaries and other identifying particulars applicable to the property.
2. Keep the authority specific. Authorise only the acts actually required for the proposed sale instead of granting unnecessarily broad powers.
3. Execute and authenticate abroad. Follow section 33 of the Registration Act and the authentication/legalisation procedure applicable in the country where the NRI signs.
4. Complete Indian stamping requirements. Verify the State-specific stamp duty and adjudication/stamping procedure after the document reaches India.
5. Confirm Sub-Registrar requirements. Procedures, identification requirements, biometric requirements and POA registration/adjudication practices can vary by State.
6. Complete tax and FEMA compliance. Sale consideration paid to a non-resident seller can trigger withholding, reporting, banking and repatriation requirements. Use current Income-tax Act, 2025 and RBI/FEMA guidance for transactions on or after 1 April 2026.

Special Power of Attorney format

This specimen retains the essential purpose of the earlier format while making the authority property-specific and sale-focused. Adapt names, identity particulars, property description and powers to the actual transaction.

Special Power of Attorney

KNOW ALL PERSONS BY THESE PRESENTS

I, ________________________, son/daughter/wife of ________________________, holder of Indian Passport No. ________________, PAN ________________, presently residing at ________________________________________________ outside India (hereinafter referred to as the "Principal"), do hereby nominate, constitute and appoint Mr./Ms. ________________________, son/daughter/wife of ________________________, aged about ____ years, PAN/Aadhaar or other identification No. ________________, residing at ________________________________________________, India (hereinafter referred to as the "Attorney"), to be my true and lawful attorney for the limited purposes stated below.

Property

WHEREAS I am the owner/co-owner of the immovable property bearing ________________________________________________, situated at ________________________________________________, admeasuring approximately ________________, forming part of Survey/Khasra/Plot No. ________________, together with all rights appurtenant thereto and more fully described in the title documents (hereinafter referred to as the "Property").

AND WHEREAS I am presently residing outside India and am unable to remain personally present in India for all acts required to negotiate and complete the proposed sale of the Property.

Powers granted

1. To represent me before the Sub-Registrar/Registrar, revenue authorities, municipal or local authorities, development authorities, housing societies/associations, utility providers, banks and other competent governmental or statutory authorities in matters directly connected with the proposed sale of the Property.

2. To apply for and obtain property records, tax receipts, mutation/revenue records, encumbrance-related records, permissions, no-objection certificates, certified copies and other documents reasonably required to complete the sale, and to sign applications, declarations and acknowledgements for that limited purpose.

3. To negotiate the proposed sale with prospective purchaser(s), settle the sale consideration and other lawful terms, and sign an agreement to sell or other preliminary sale documents on my behalf, subject to any written minimum price or conditions separately communicated by me.

4. To sign, execute and admit execution of the sale/conveyance deed concerning the Property on my behalf, and to present or cause it to be presented before the competent registering authority, appear before that authority, make statements, provide identification and complete lawful registration formalities as my authorised agent.

5. To hand over possession of the Property to the purchaser in accordance with the completed sale transaction and execute a possession letter or acknowledgement where required.

6. To receive cheques, drafts or other banking instruments representing sale consideration on my behalf and issue lawful acknowledgements or receipts. As far as practicable, sale proceeds shall be remitted or deposited directly into the bank account designated by me and handled in accordance with applicable tax and foreign-exchange law.

7. To pay from funds made available by me any property tax, registration-related charge, utility dues, society dues or other lawful amount required for completion of the sale and to obtain receipts for the same.

8. To sign and submit forms, declarations, indemnities, undertakings and other documents that are incidental and strictly necessary for completing the sale and registration of the Property, provided that nothing in this Power of Attorney authorises the Attorney to transfer the Property to himself/herself or to create any mortgage, gift, lease or other encumbrance unless expressly authorised by a separate written instrument.

9. I agree to ratify all lawful acts done by my Attorney within the authority expressly granted by this Special Power of Attorney.

10. This Special Power of Attorney shall remain valid until ________________________ / completion of the above sale and connected registration formalities, whichever occurs first, unless earlier revoked by me in accordance with law and subject to rights, if any, already lawfully created before notice of revocation.

Execution

IN WITNESS WHEREOF, I have executed this Special Power of Attorney at ________________________ on this ____ day of ________________, 20____.

Signature of Principal / Executant
Name: ________________________
Accepted by Attorney
Name: ________________________

Witnesses

1. Name: ________________________   Address: ________________________   Signature: __________________

2. Name: ________________________   Address: ________________________   Signature: __________________

Authentication / Notarial / Consular endorsement

To be completed in the form required in the country of execution and for acceptance in India.

Tax and FEMA points for an NRI seller

For payments or credits from 1 April 2026, the Income Tax Department states that the Income-tax Act, 2025 governs TDS obligations and that non-salary TDS provisions are consolidated under section 393. A challan-cum-statement designed for resident property sellers is not applicable where the deductee/seller is non-resident, so the purchaser should use the non-resident withholding procedure applicable to the transaction and obtain professional tax advice where necessary.

RBI rules and guidance regulate repatriation of sale proceeds by NRIs/OCIs. The permitted route and amount depend on matters such as the nature of the property, how it was acquired and how the acquisition price was originally funded. Sale proceeds and remittance should therefore be routed through authorised banking channels in accordance with the current FEMA framework.

Official legal and government sources

Frequently asked questions

Can an NRI sell property in India through a Power of Attorney?

Yes. An NRI may appoint an attorney to perform specified acts on the owner's behalf. For a sale, the document should clearly authorise execution and registration of the sale deed and should comply with applicable authentication, stamp and registration requirements.

Does the Power of Attorney itself transfer ownership?

No. A Power of Attorney creates authority or agency; it is not a conveyance of title. Ownership is transferred through the legally required conveyance and registration process.

Must an NRI's overseas Power of Attorney be apostilled?

Not in every case. The correct route depends on the country of execution and the applicable authentication rules. For Hague Convention countries, apostille may be used; for other countries, consular or other legalisation may be required. The receiving Sub-Registrar's requirements should also be checked.

Does the overseas Power of Attorney need stamp duty in India?

Usually the applicable Indian stamp duty must be addressed. Section 18 of the Indian Stamp Act contains a three-month rule for certain instruments executed outside India after first receipt in India, but State amendments and local stamp rules can materially change the amount and procedure.

Disclaimer: This page provides a general specimen and legal information, not transaction-specific legal, tax or foreign-exchange advice. Property, stamp and registration requirements vary by State/Union Territory and by the facts of the transaction. Have the final SPA reviewed for the property location and the country where it will be executed.