Special Power of Attorney

Power of Attorney is a document allowing a person (principal) to grant authority to another person (an agent) to act on behalf

There are several differences between General Power of Attorney (GPA) and Special Power of Attorney (SPOA). Many often find it difficult to choose between GPA and SPOA, exploring the difference can help you to choose the right document for your property transaction.

We are going to cover the following key differences between GPA and SPOA:

Authority
Agent
Stamp Duty
Duration
Documents and Process

General Power of Attorney (GPA):

Authority: The principal grants broad range of authority to an agent.

For Example: Granting authority to Sign the Deed, Present the Deed in sub-registrar office, collect the consideration from buyer and deliver the possession to buyer

Agent: An agent should be reliable and capable of handling the property transaction on your behalf. We can grant GPA to anyone including family members and non-family members. Additionally, we can save stamp duty if we grant GPA to family members instead of non-family members.

The Family members such as Father, Mother, brother, sister, husband, wife, son and daughter

Stamp Duty: have different consequences on GPA based on buying, selling, family member, non-family member, and origin.

We are listing the pattern based on buying, selling, family members, non-family members and origin for your better understanding of stamp duty and this stamp duty is subject to Karnataka

Buy a property + GPA execution in India + family member = stamp duty is Rs. 1000/executant
Buy a property + GPA execution in India + non-family member = stamp duty is Rs. 1000/executant
Buy a property + GPA execution in abroad + family member = stamp duty is Rs. 500 /executant
Buy a property + GPA execution in abroad + non-family member = stamp duty is Rs. 500 /executant
Sell a property + GPA execution in India + family member = stamp duty is Rs. 1000/executant
Sell a property + GPA execution in India + non-family member = stamp duty is 5% of selling price or guidance value whichever is higher
Sell a property + GPA execution in abroad + family member = stamp duty is Rs. 500 /executant
Sell a property + GPA execution in abroad + non-family member = stamp duty is 5% of selling price or guidance value whichever is higher

The GPA execution for banking purposes like MODT Registration, Reconveyance Deed/ Discharge Deed Registration, the Stamp Duty is less irrespective Family member and non-family member. Refer to the pattern below:

GPA execution in India + family member = stamp duty is Rs. 1000/executant
GPA execution in India without consideration + non-family member = stamp duty is Rs. 1000/executant
GPA execution in abroad + family member = stamp duty is Rs. 500 /executant
GPA execution in abroad without consideration + non-family member = stamp duty is Rs. 500 /executant

Duration: Authority granted under GPA remains effective until the revocation, termination, specified duration in GPA or death of the principal

Documents and process: to execute GPA

GPA Draft: outlines the scope of authority to agent and terms & conditions imposed by principal. The Draft should be filled and signed before final submission
Identity Proofs: Valid identity proofs of the principal and agent such as Aadhaar/OCI and PAN
Witnesses: Signatures of at least two witnesses and their valid identity proofs such as Aadhaar
Registration: If the GPA is executed in India, it should be registered in a sub-registrar office near you
Notary or Attestation: If the GPA is executed in abroad, it should be notarized or attested by authorized officials in the country in which you reside.
Adjudication: GPA agent in India must get GPA adjudication in District Registrar’s office

Special Power of Attorney (SPOA):

Authority: The principal grants specific authority to an agent

For Example: Granting authority only to Present a Deed in sub-registrar office for registration. Unlike GPA, an agent does not have the authority to sign the Deed, collect the consideration from buyer and deliver the possession to buyer

Agent: An agent should be reliable and capable of handling the authorized specific task on your behalf. We can grant the SPOA to anyone including family or non-family members, there is no difference in stamp duty irrespective of family or non-family members

Stamp Duty: remains same for buying, selling, family member or non-family member, the only difference is in origin.

SPOA execution in India, the stamp duty is Rs. 1000 per executant
SPOA execution in abroad, the stamp duty is Rs. 500 per executant

Unlike the GPA, the 5% stamp duty does not apply in SPOA irrespective of selling a property and granting to non-family members. Listing the pattern below for your easy understanding of stamp duty

Buy a property + SPOA execution in India + family member = stamp duty is Rs. 1000/executant
Buy a property + SPOA execution in India + non-family member = stamp duty is Rs. 1000/executant
Buy a property + SPOA execution in abroad + family member = stamp duty is Rs. 500 /executant
Buy a property + SPOA execution in abroad + non-family member = stamp duty is Rs. 500 /executant
Sell a property + SPOA execution in India + family member = stamp duty is Rs. 1000/executant
Sell a property + SPOA execution in India + non-family member = stamp duty is Rs. 1000/executant
Sell a property + SPOA execution in abroad + family member = stamp duty is Rs. 500 /executant
Sell a property + SPOA execution in abroad + non-family member = stamp duty is Rs. 500 /executant

The SPOA execution for banking purposes, like MODT Registration and Reconveyance Deed/Discharge Deed Registration, the Stamp Duty is less irrespective of family member or non-family member. Refer to the pattern below:

SPOA execution in India + family member = stamp duty is Rs. 1000/executant
SPOA execution in India without consideration + non-family member = stamp duty is Rs. 1000/executant
SPOA execution in abroad + family member = stamp duty is Rs. 500 /executant
SPOA execution in abroad without consideration + non-family member = stamp duty is Rs. 500 /executant

Duration: Authority granted under SPOA remains effective until the completion of specified task in SPOA

Documents and process: to execute SPOA

SPOA Draft: outlines the scope of authority to agent and terms & conditions imposed by principal. The Draft should be filled and signed before final submission
Identity Proofs: Valid identity proofs of the principal and agent such as Aadhaar/OCI and PAN
Witnesses: Signatures of at least two witnesses and their valid identity proofs such as Aadhaar
Registration: If the SPOA is executed in India, it should be registered in a sub-registrar office near you
Notary or Attestation: If the SPOA is executed in abroad, it should be notarized or attested by authorized officials in the country in which you reside.
Adjudication: SPOA agent in India must get SPOA adjudication in District Registrar’s office
Deed: If the principal authorizes the SPOA only to present the Deed in the sub-registrar’s office, the principal must execute and sign the deed. Unlike GPA, the agent cannot sign the Deed.

We assist GPA and SPOA, please write to us pgnproperties@gmail.com or Whatsapp to +91-97424-79020

Thank you for reading…

Special Power of Attorney (SPOA)

Special Power of Attorney is a Legal document that authorizes one person, called an agent or an attorney, to act on behalf of another person, know as the Executant or principal, under the SPOA outlines the scope of authority given to an agent

Context: Builder has not mentioned the undivided land share in sale deed executed in 2019–20. To incorporate the undivided land share, builder gave the date next month to register the rectification deed. Son and daughter-in-law are the joint owner of property, since they will travel aboard due to work committeemen. Son and daughter-in-law gave SPOA to father to register rectification deed on behalf

(We through of giving General Power of attorney but sister-in-law comes under non-blood relative category in Karnataka so we preferred special power of attorney to bring down the Stamp Duty

Under GPA, the Stamp Duty is 5% of property value

Under SPOA, the Stamp Duty is Rs. 100 (edit on 10th Nov 2024: the stamp duty is Rs. 1000 per executant)

We followed below steps to register a special power of attorney through Kaveri Online Services

Step 1: Prepare the Special Power of Attorney draft in Word file and convert it to PDF format

Step 2: Log in to Kaveri Online Services https://kaveri.karnataka.gov.in/landing-page

On the home page, Click on Start a New Application. Refer to the arrow mark in below image

Click on DOCUMENT REGISTRATION, refer to below image

In Prerequisite for Document Registration, click on Continue, refer to below image

In Select Article and Sub Article, choose the following options from dropdown list

NATURE OF DOCUMENT: Special Power of Attorney (Authentication/Attestation) (Article XXXI of Table of Fees)
ARTICLE: Power of Attorney
SUB ARTICLE: (41-eb-i) When given to father, mother, wife, husband, sons, daughters

Refer to be filled image

Click on Continue. Refer to below image

In What is the type of Document? : Select the only available option MISCELLANEOUS DOCUMENT

In Description, type the property schedule. Refer to below image

Click on Save and Continue, refer to below image

According to my Input, below is the Description, refer to below image

Click on Save & Continue, refer to below image

As per our context, 3 executants are son, daughter-in-law and father

We selected 3 in Number of Executant, refer to below image

Executant -1, entered the details of Son (Mr. Ananth). The details include name, address, contact number and ID proof. Refer to below filled image

Is Claimant: No
Individual Or Organization: Individual

Click on Save Executant -1 And Go To Next, refer to below image

Executant – 2, entered the details of Daughter-in-law (Mrs. Pooja). The details include name, address, contact number and ID proof. Refer to below filled image

Is Claimant: No
Individual Or Organization: Individual

Click on Save Executant -2 And Go To Next, refer to below image

In Executant – 3, entered the details of Father (Mr.Rajendran). The details include name, address, contact number and ID proof. Refer to below filled image

Is Claimant: Yes
Individual Or Organization: Individual

Click on Save Executant -3, refer to below image

Click on Move to PRESENTER, refer to below image

Choose the presenter (the person who going to present the documents in sub-registrar office), we chose Son (Mr.Ananth) as presenter. Refer to below image

Click on Make Presenter, Refer to below image

IDENTIFIER means witnesses. We need to provide the details of at least two witnesses. The details include name, age, gender and address

Below is the details of IDENTIFIER-1

The IDENTIFIER -1 is witnessing to Son and daughter-in-law (Mr.Ananth and Mrs. Pooja) so in IDENTIFIES we selected Mr.Ananth and Mrs. Pooja. Refer to arrow mark in below image

Click on Save IDENTIFIER -1 And Go To Next. Refer to below image

Below is the details of IDENTIFIER-2

The IDENTIFIER -2 is witnessing to Father (Mr.Rajendran) so in IDENTIFIES we selected Mr.Rajendran. Refer to arrow mark in below image

Click on Save and Continue. Refer to below image

The Special Power of Attorney doesn’t have consideration value, so market value calculation is not required. Click on Continue to move next step. Refer to below image

In Final fee calculation, Click on Save and Continue. Refer to below image

Special Power of attorney draft consists of 3 pages so entered 3 in Number of pages. Refer to arrow mark in below image

Click on Calculate. Refer to below image

My total fee is Rs. 510. Below is the cost breakup

(Edit on 10th Nov 2024: The updated stamp duty is Rs. 1000 per executant)

Click on Save and Continue

The page directs to summary report, the report consists of 7–8 pages, Shared only the 1st page below for your reference

At the bottom of page,

Upload Deed Document; Upload the Special Power of Attorney draft in PDF, file size less than 5MB
Upload Annexures: We merged Son, Daughter-in-law and father’s aadhaar in one PDF and uploaded here
Select Sub-Registrar Office: We can register the Special Power of Attorney in any sub-registrar office in Karnataka, irrespective of property jurisdiction. We decided to Register in Rajajinagar Sub-Registrar office so we selected Rajajinagar in dropdown list.
Date Of Execution: We printed and signed the SPOA today, we Selected the Current date. Refer to below image

Check the Declaration and click on Agee and Submit. Refer to arrow marks in below image

Immediately after submitting application, the status shows Pending at SRO. Refer to below image

On the same day of submitting the application, my application was approved. The status changed to Make Payment. We highlighted in below image

Made the payment and below is the payment challan

Immediately after the payment, the status changed to Schedule. Refer to below image

We got the Schedule next day morning at 10 am. Below is our appointment confirmation

Step 3: Take the Printout of Special Power of Attorney draft in document or bond paper. All the executnats and two witness signs the SPOA

Step 4: As per the schedule, Son, Daughter-in-law, father and two witnesses visited the Rajajinagar sub-registrar office

The presented Mr. Ananth Presented the summary report of application, printed SPOA and aadhaar of executants in the registration counter

All three executants and two witnesses gave the thumb impression and webcam photo

The officer scanned the SPOA and handed back the SPOA to presenter Mr. Ananth

Below is the Registered SPOA:

This completes the procedure to register Special Power of Attorney

We provide assistance to register Special Power of Attorney. To opt for our service please write to us pgnproperties@gmail.com or WhatsApp to + 9 1 – 9 7 4 2 4 7 9 0 2 0.

Thank you for reading…