CORAA

Power of Attorney Format 2026 (Word) — General & Special POA

A power of attorney that can be issued as general or special — powers for property management, banking, tax and legal matters set out individually, with sale of property excluded unless written in, and clear revocation terms.

Free · CORAA original — SA-aligned
Updated 1 Oct 2026
Type
Power of attorney — general or special, revocable
Governing law (as of October 2026)
Powers-of-Attorney Act, 1882; Indian Contract Act, 1872 (agency)
Executed abroad
Stamp in India within 3 months of receipt — Stamp Act, Sec 18
Stamp duty
Varies by State and by powers given — see the State Stamp Act
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Engagement details
The client and period this document is for.
Essential for a special power. For a general power, use it for any matter you want named expressly.
What’s inside

An excerpt from the template.

___ POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS that I, ___, ___, residing at ___, holding PAN / passport no. ___ (hereinafter referred to as the "Principal"), do hereby, on ___ at ___, nominate, constitute and appoint ___, ___, residing at ___, holding PAN ___ (hereinafter referred to as the "Attorney"), as my true and lawful attorney, to act for me, in my name and on my behalf, as set out below.

WHEREAS ___, and I am desirous of appointing the Attorney to do the acts, deeds and things set out below on my behalf;

NOW THIS DEED WITNESSETH that I authorise the Attorney to do all or any of the following:

↑ Excerpt only — the full template is what you download as Word
About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

What is the difference between a general and a special power of attorney?
A general power of attorney authorises the attorney to act across a range of the principal's affairs — managing property, operating bank accounts, dealing with tax and other authorities, conducting litigation. A special (or specific) power is confined to one transaction or one defined purpose, such as registering a particular lease or appearing in a particular assessment, and ends when that is done. Both are "powers of attorney" under Section 1A of the Powers-of-Attorney Act, 1882 — an instrument empowering a specified person to act for and in the name of the person executing it. Stamp duty often differs between the two, and many institutions prefer a special power because its scope is easier to verify.
Does a power of attorney have to be registered?
Under the central Registration Act, 1908 a power of attorney is not, as a class, a compulsorily registrable document; a notarised power on proper stamp paper is valid for many purposes. There are two practical exceptions. First, if the attorney is to present a document for registration or admit its execution, Sections 32 and 33 require the power to have been executed before and authenticated by the Registrar or Sub-Registrar. Second, several States have amended the law or issued rules requiring registration of powers that authorise the sale or transfer of immovable property. For anything touching immovable property, treat registration as necessary and confirm the State's requirements.
Can property be sold on the strength of a general power of attorney?
An attorney who has been expressly authorised can execute and register a sale deed on behalf of the owner, and the buyer gets title through that registered deed. What does not work is the "GPA sale" — handing over a power of attorney with an agreement to sell and a will in place of a registered conveyance. In Suraj Lamp & Industries (P) Ltd v. State of Haryana (2011), the Supreme Court held that such transactions do not transfer title in immovable property, which can be conveyed only by a registered deed. The Court was careful to say that genuine powers of attorney — for example in favour of a family member to manage or sell property — remain valid. This format withholds the power to sell unless it is written in expressly.
Does a power of attorney continue after the principal dies?
No. Under Section 201 of the Indian Contract Act, 1872 an agency ends when the principal revokes it, the agent renounces it, the business of the agency is completed, or either of them dies or becomes of unsound mind, or the principal is adjudged insolvent. So an ordinary power of attorney cannot be used to deal with a person's affairs after death — that needs a will, probate or succession documents. The exception is Section 202: where the attorney has an interest of his own in the property that is the subject of the agency, the authority cannot be ended to the prejudice of that interest. That is a narrow category and does not cover a power given without consideration to a relative, however the document is labelled.
How does an NRI execute a power of attorney for use in India in 2026?
There are two usual routes: signing before the Indian Embassy or Consulate, where the consular officer attests it; or signing before a local notary and having the document apostilled by the competent authority of that country, where it is a party to the Hague Apostille Convention. Under Section 84 of the Bharatiya Sakshya Adhiniyam, 2023 (Section 85 of the earlier Evidence Act), a court presumes that a power of attorney executed before and authenticated by a notary, court, judge, magistrate or Indian consul was so executed. After it reaches India, the document must be stamped within three months of first being received in India, under Section 18 of the Indian Stamp Act, 1899, at the rate of the State where it will be used.
How is a power of attorney revoked?
By a written notice or deed of revocation delivered to the attorney, followed by notice to everyone who has been dealing with the attorney — the bank, the housing society, tenants, the tax representative on record. Third parties who act in good faith without knowing of the revocation are protected, so the notices matter as much as the revocation itself. If the power was registered, the revocation should be registered at the same office, and the original should be taken back from the attorney.
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