Power of Attorney Format for Huf

GENERAL POWER OF ATTORNEY FOR HINDU UNDIVIDED FAMILY (HUF)

DOCUMENT ID: POA-HUF-REV-2024-088
EFFECTIVE DATE: [Effective Date]
VERSION: 3.2
GOVERNING JURISDICTION: Republic of India / State of [State of Execution]

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STATUTORY & LEGAL COMPLIANCE NOTICE

CRITICAL LEGAL NOTICE: THIS GENERAL POWER OF ATTORNEY IS EXECUTED UNDER AND GOVERNED BY THE POWERS OF ATTORNEY ACT, 1882 (AS AMENDED), THE INDIAN CONTRACT ACT, 1872, THE INDIAN STAMP ACT, 1899 (OR APPLICABLE STATE STAMP LEGISLATION), AND THE REGISTRATION ACT, 1908.

UNDER THE FIRST SCHEDULE OF THE INFORMATION TECHNOLOGY ACT, 2000, A POWER OF ATTORNEY EMPOWERING THE AGENT TO EFFECT THE SALE, CONVEYANCE, OR TRANSFER OF IMMOVABLE PROPERTY CANNOT BE VALIDLY EXECUTED ELECTRONICALLY VIA DIGITAL SIGNATURE. IT MUST BE PRINTED ON NON-JUDICIAL STAMP PAPER OF THE PRESCRIBED VALUE UNDER THE RELEVANT STATE STAMP ACT, EXECUTED VIA WET-INK SIGNATURES, ATTESTED BY AT LEAST TWO (2) INDEPENDENT WITNESSES, AND DULY NOTARIZED AND/OR REGISTERED BEFORE THE RELEVANT SUB-REGISTRAR OF ASSURANCES PURSUANT TO SECTION 17 AND SECTION 32 OF THE REGISTRATION ACT, 1908. ALIENATION OF ANCESTRAL OR COPARCENARY IMMOVABLE PROPERTY BY THE KARTA MUST BE SUPPORTED BY LEGAL NECESSITY (VIDHI-PRUKTA) OR FOR THE BENEFIT OF THE ESTATE (KUTUMBA-HITARTHE).

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PARTIES AND RECITALS

1. PARTIES

This General Power of Attorney ("Power of Attorney" or "Instrument") is executed on this [Day] day of [Month], [Year] ("Effective Date"), by and between:

1. THE PRINCIPAL / THE HUF: [Full Name of Karta], son/daughter of [Father's Name of Karta], aged about [Age of Karta] years, residing at [Principal Residential Address of Karta], holding Permanent Account Number (PAN) [PAN of Karta], acting in his/her capacity as the Karta and Manager of [Legal Name of HUF] HUF, an existing Hindu Undivided Family governed by the Mitakshara School of Hindu Law, having its principal place of administration at [Principal Business/Residential Address of HUF], and bearing Permanent Account Number (PAN) [HUF PAN] (hereinafter referred to as the "Karta" or the "Principal", which expression shall, unless repugnant to the context or meaning thereof, include his/her successors, surviving coparceners, legal representatives, and assigns);

   JOINED IN CONCURRENCE BY THE COPARCENERS:

   • [Full Name of Coparcener 1], aged about [Age] years, residing at [Address], PAN: [PAN], Relationship to Karta: [e.g., Son / Daughter / Brother];
   • [Full Name of Coparcener 2], aged about [Age] years, residing at [Address], PAN: [PAN], Relationship to Karta: [e.g., Son / Daughter / Brother]; (hereinafter collectively referred to as the "Coparceners");

AND

2. THE ATTORNEY-IN-FACT / AGENT: [Full Legal Name of Attorney], son/daughter of [Father's/Spouse's Name of Attorney], aged about [Age of Attorney] years, residing at [Residential Address of Attorney], holding Permanent Account Number (PAN) [PAN of Attorney], and Aadhaar Number [Aadhaar Number (Last 4 digits)] (hereinafter referred to as the "Attorney" or the "Agent", which expression shall, unless repugnant to the context or meaning thereof, include his/her legal heirs, executors, and administrators).

The Principal, the Coparceners, and the Attorney are hereinafter individually referred to as a "Party" and collectively as the "Parties."

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2. RECITALS

WHEREAS:

A. The Principal constitutes a valid, recognized Hindu Undivided Family under Indian personal and statutory law, possessing coparcenary assets, commercial interests, movable funds, bank accounts, investments, and immovable properties standing in the name of the Karta, the HUF, or predecessors-in-interest.

B. The adult Coparceners identified herein represent the entirety of the adult members comprising the coparcenary body of the said [Legal Name of HUF] HUF as of the Effective Date, each having vested undivided interests in the coparcenary assets.

C. Owing to [Advance Age / Preoccupation with Other Business / Temporary or Permanent Absence Abroad / Physical Inconvenience / Administrative Efficiency] of the Karta, the Karta is unable to personally attend to, manage, supervise, and execute the day-to-day administrative, legal, commercial, banking, revenue, and statutory affairs of the HUF.

D. The Karta, in the exercise of his managerial powers under Hindu Law, and acting for the manifest benefit of the family and preservation of the estate (Kutumba-Hitarthe) and for legal necessity (Vidhi-Prukta), with the full knowledge, consent, concurrence, and express authorization of the Coparceners, desires to appoint, nominate, and constitute the Attorney as the true and lawful agent of the HUF to execute, carry out, and manage the authorities hereinafter described.

E. The Attorney has expressly agreed to accept the said appointment and undertake the fiduciary duties and responsibilities incumbent upon an authorized representative of the HUF in strict accordance with the terms, conditions, and limitations set forth herein.

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OPERATIVE CLAUSES & LEGAL TERMS

1. APPOINTMENT AND CONSTITUTION

1.1. Grant of Authority: The Principal (as Karta of the HUF), with the express concurrence of the Coparceners, hereby nominates, constitutes, and appoints [Full Legal Name of Attorney] as the true, lawful, and authorized Attorney-in-Fact and Agent of the HUF, to act for, on behalf of, and in the name of the HUF and the Karta, in respect of the authorities, acts, deeds, and things enumerated hereunder.

1.2. Fiduciary Obligation: The Attorney covenants that all acts performed pursuant to this Instrument shall be exercised solely for the benefit, welfare, and protection of the HUF, its assets, and its coparceners, and that the Attorney shall occupy the position of a strict fiduciary vis-à-vis the HUF under Section 211 to Section 218 of the Indian Contract Act, 1872.

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2. SCOPE OF SERVICES AND AUTHORIZED POWERS

The Attorney is hereby granted full and irrevocable (except as provided in Section 4 herein) power, right, and authority to perform the following acts, deeds, matters, and things:

2.1. Banking, Treasury, and Financial Operations

(a) To operate, maintain, manage, open, transfer, or close any and all existing or future bank accounts (savings accounts, current accounts, fixed deposit accounts, recurring deposit accounts) in the name of the Karta (in his HUF capacity) or in the name of [Legal Name of HUF] HUF across any scheduled public, private, foreign, or cooperative banks within India, including but not limited to [Name of Primary Bank], Branch: [Bank Branch Name], Account Number: [Bank Account Number];
(b) To sign, draw, endorse, accept, negotiate, issue, dishonor, or discharge cheques, bills of exchange, promissory notes, drafts, pay orders, electronic fund transfers (NEFT, RTGS, IMPS, UPI), and other negotiable instruments on behalf of the HUF;
(c) To inspect, operate, take on lease, or surrender safe deposit lockers, vaults, and institutional custodial facilities registered in the name of the HUF;
(d) To execute loan agreements, pledge agreements, letters of hypothecation, overdraft applications, and security documentation, to the extent that such credit facilities are procured exclusively for the operational or legal necessities of the HUF.

2.2. Tax, Statutory, and Regulatory Representation

(a) To represent the HUF before the Income Tax Department, the Central Board of Direct Taxes (CBDT), the Goods and Services Tax (GST) Authorities, Municipal Corporations, and any other local, state, or central revenue authorities across India;
(b) To prepare, verify, sign, execute, and submit digital or physical Income Tax Returns (ITR-V, ITR forms), audit reports, GST returns, wealth tax returns, capital gains declarations, and disclosures relating to Permanent Account Number (PAN) [HUF PAN];
(c) To appear, make statements, present evidence, execute powers of attorney/Vakalatnamas, file appeals, rectification applications under Section 154 of the Income Tax Act, 1961, revision petitions, and represent the HUF in scrutiny assessments, reassessments under Section 147/148, search and seizure proceedings, or appellate proceedings before Assessing Officers, Deputy Commissioners, Commissioners of Income Tax (Appeals), the Income Tax Appellate Tribunal (ITAT), or GST Appellate Authorities;
(d) To receive, apply for, process, and adjust tax refunds, demand credits, refund vouchers, and issue valid discharges and receipts on behalf of the HUF.

2.3. Immovable Property Management and Administration

(a) To supervise, inspect, maintain, secure, develop, repair, renovate, and administer all immovable properties, agricultural lands, residential apartments, commercial buildings, plots, and tenements belonging to the HUF, including but not limited to the property fully described in Schedule A appended hereto (the "HUF Properties");
(b) To pay all statutory dues, municipal taxes, land revenues, property taxes, cess, betterment charges, water taxes, electricity bills, and society maintenance charges in respect of the HUF Properties;
(c) To negotiate terms, settle covenants, draft, execute, register, renew, terminate, or cancel lease deeds, leave and license agreements, tenancy contracts, sub-leases, and deeds of surrender with prospective tenants or occupants for periods up to [Maximum Lease Duration, e.g., 3 years or 5 years];
(d) To demand, sue for, collect, recover, and issue legally binding receipts for all rents, license fees, security deposits, profits, and arrears accruing from the HUF Properties.

2.4. Alienation, Sale, and Encumbrance of Immovable Property (Special Authority)

(Subject to Legal Necessity and Benefit of the Estate)
(a) To negotiate, contract for, enter into agreements to sell, execute memorandum of understanding, execute absolute deeds of sale, deeds of conveyance, deeds of exchange, or mortgage deeds in respect of the HUF Properties described in Schedule A (or any specific portion thereof), for such consideration as the Attorney deems reasonable, but in no event less than the Circle Rate / Ready Reckoner / Guidance Value established by the competent State Government, or a minimum transaction consideration of [Minimum Sale Amount in INR, e.g., INR 10,000,000 (Rupees One Crore Only)];
(b) To present any such agreement to sell, deed of conveyance, deed of mortgage, or other instruments of alienation before the jurisdictional Sub-Registrar of Assurances, acknowledge execution, admit receipt of consideration, submit photographic and biometric verifications, and effect complete registration thereof in accordance with the Registration Act, 1908;
(c) Mandatory Condition Precedent: The powers under this Section 2.4 shall be strictly contingent upon the alienation being required for legal necessity (Vidhi-Prukta) or for the benefit of the family/estate (Kutumba-Hitarthe), including the discharge of antecedent debts, funding higher education or marriage of coparceners, or preservation of family assets. Any such conveyance deed executed by the Attorney must specifically recite the nature of such legal necessity or benefit to the estate.

2.5. Legal, Judicial, and Quasi-Judicial Proceedings

(a) To institute, commence, prosecute, defend, intervene in, or compromise any suit, original petition, arbitration, summary proceeding, execution petition, writ petition, civil revision, criminal complaint, or appeal in any court of original, appellate, or revisional jurisdiction, including Civil Courts, High Courts, the Supreme Court of India, National Company Law Tribunal (NCLT), Debt Recovery Tribunal (DRT), and Real Estate Regulatory Authority (RERA);
(b) To sign, verify, swear, affirm, and execute plaints, written statements, replications, affidavits, cross-objections, caveat petitions, interlocutory applications, contempt petitions, and applications for setting aside ex-parte decrees;
(c) To engage, instruct, appoint, change, or discharge advocates, senior counsels, solicitors, pleaders, chartered accountants, and company secretaries, and to execute and deliver Vakalatnamas, letters of engagement, and warrants of attorney;
(d) To refer any claim, dispute, or difference involving the HUF to mediation, conciliation, or binding arbitration pursuant to the Arbitration and Conciliation Act, 1996, and to enforce, challenge, or satisfy arbitral awards.

2.6. Investments and Movable Asset Management

(a) To manage, invest, re-invest, purchase, transfer, pledge, redeem, or liquidate investments belonging to the HUF, including shares, stocks, mutual funds, government securities, sovereign gold bonds, corporate debentures, and sovereign debt;
(b) To operate and maintain Dematerialized (Demat) accounts and Trading accounts standing in the name of the Karta on behalf of the HUF with any Depository Participant registered with the Securities and Exchange Board of India (SEBI);
(c) To attend and vote in person or by proxy at annual general meetings, extraordinary general meetings, or meetings of creditors of any company, firm, or venture wherein the HUF holds equity, shares, or partnership interests.

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3. COMPENSATION, EXPENSES, AND ACCOUNTING

3.1. Gratuitous Agency / Professional Remuneration: The Attorney shall serve [Gratuitously / Upon payment of a monthly administrative fee of INR [Amount in INR] (Rupees [Amount in Words] Only)], payable on or before the [Day] of each calendar month.

3.2. Reimbursement of Expenses: The HUF covenants that the Attorney shall be fully reimbursed from the funds of the HUF for all legitimate, actual, documented, and reasonable out-of-pocket expenses incurred in the bona fide performance of duties hereunder, including court fees, stamp duties, registration charges, travel, professional fees, and statutory deposits.

3.3. Maintenance of Accounts: The Attorney shall maintain complete, accurate, and up-to-date physical and digital books of accounts, ledgers, transaction vouchers, receipts, and records of all revenues received, disbursements executed, and transactions conducted for or on behalf of the HUF. The Attorney shall render true and complete quarterly accounts to the Karta within fifteen (15) days of the close of each financial quarter.

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4. TERM, REVOCATION, AND RATIFICATION

4.1. Term: This Power of Attorney shall take effect immediately on the Effective Date and shall remain in full force and effect until:
(a) It is revoked in writing by the Karta (or by a majority of surviving adult coparceners in the event of the Karta’s total incapacity);
(b) The completion of the specific purpose for which it was granted; or
(c) The demise, formal declaration of insolvency, or legal insanity of the Attorney.

4.2. Revocation Notice: The Principal reserves the unfettered right to revoke, modify, or restrict this Power of Attorney at any time by serving not less than thirty (30) days’ written notice of revocation to the Attorney by Registered Post with Acknowledgment Due (RPAD) or Speed Post. Any such revocation shall take effect against third parties only upon receipt of actual notice or upon publication of public notice in two (2) daily newspapers circulating in the jurisdiction of the HUF's principal place of business, and if registered, by execution and registration of a formal Deed of Revocation before the competent Sub-Registrar of Assurances.

4.3. Demise of the Karta / Succession: In the event of the death, civil demise, or resignation of the present Karta, this Power of Attorney shall automatically cease to operate upon the passing of thirty (30) days from such event, during which interval the surviving adult coparceners shall either formally reconstitute the HUF and ratify the continuation of this Power of Attorney under a new Karta, or issue an express written revocation.

4.4. Ratification: The Principal, for himself as Karta and on behalf of the Coparceners, hereby solemnly declares, ratifies, and confirms that all and whatsoever the Attorney shall lawfully do, execute, or cause to be done in terms of this Instrument shall be deemed to be done by the Karta and the HUF, and the Principal covenants to ratify and confirm all such lawful acts, deeds, and matters executed by the Attorney within the four corners of this Power of Attorney.

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5. REPRESENTATIONS, WARRANTIES, AND COVENANTS

5.1. Principal and Coparceners’ Representations: The Karta and the Coparceners hereby jointly and severally represent and warrant that:
(a) The HUF is a lawful, subsisting Hindu Undivided Family validly existing under Hindu Law;
(b) The Karta is the undisputed manager and legal head of the HUF, fully authorized to administer coparcenary properties;
(c) The adult Coparceners executing this Instrument constitute all the adult coparceners having any current right, title, or interest in the HUF assets as on the date hereof;
(d) The properties identified in Schedule A are free from any encumbrance, lis pendens, mortgage, or attachment, save and except as explicitly disclosed in writing to the Attorney.

5.2. Attorney’s Representations: The Attorney represents and warrants that:
(a) He/she has full legal capacity, solvency, and mental competency to enter into this agency;
(b) He/she has not been convicted of any offense involving moral turpitude, fraud, or economic offenses;
(c) He/she shall strictly act within the boundaries of the specific authorities conferred hereunder and shall not bind the HUF to any obligation outside the scope of this Instrument without prior written consent from the Karta.

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6. LIMITATION OF LIABILITY AND INDEMNIFICATION

6.1. Indemnification of Attorney: The HUF, through its assets and estate, shall indemnify, defend, and hold harmless the Attorney from and against any and all claims, demands, liabilities, damages, losses, suits, costs, and expenses (including reasonable advocate fees) incurred by the Attorney arising solely out of the bona fide, lawful, and authorized exercise of any power granted to the Attorney under this Instrument.

6.2. Indemnification of the HUF: The Attorney covenants to indemnify, defend, and hold harmless the HUF, the Karta, and the Coparceners from and against any loss, surcharge, fine, damage, tax penalty, or legal liability incurred by reason of the Attorney’s gross negligence, willful misconduct, intentional fraud, bad faith, or ultra vires acts exceeding the scope of the powers granted under this Power of Attorney.

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7. DISPUTE RESOLUTION, GOVERNING LAW, AND JURISDICTION

7.1. Governing Law: This Instrument and any dispute, controversy, or claim arising out of or in connection with its interpretation, execution, performance, or breach shall be governed by, construed, and enforced in accordance with the substantive and procedural laws of the Republic of India.

7.2. Dispute Resolution (Arbitration):
(a) Any dispute, controversy, or claim arising out of or relating to this Power of Attorney between the HUF (including the Karta and Coparceners) and the Attorney shall first be addressed through good-faith negotiations within thirty (30) days of receipt of written notice of dispute by either Party;
(b) If such dispute is not amicably resolved, it shall be finally resolved by binding arbitration administered under the Arbitration and Conciliation Act, 1996 (as amended). The arbitral tribunal shall consist of a sole arbitrator appointed by mutual consent of the Parties, or failing agreement within thirty (30) days, appointed by the competent High Court;
(c) The seat and place of arbitration shall be [Seat of Arbitration, e.g., Mumbai / New Delhi / Bengaluru / Chennai], India. The language of arbitration shall be English. The arbitral award shall be final, conclusive, and binding on all Parties.

7.3. Jurisdiction: Subject to the arbitration clause set forth in Section 7.2, the civil courts of competent jurisdiction situated at [City of Court Jurisdiction], [State], shall have exclusive jurisdiction over any proceeding, injunctive relief, or enforcement of arbitral awards relating to this Instrument.

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8. MISCELLANEOUS PROVISIONS

8.1. Severability: If any provision, covenant, or restriction of this Power of Attorney is held by a court or arbitral tribunal of competent jurisdiction to be invalid, illegal, or unenforceable, such determination shall not affect the validity, legality, or enforceability of the remaining provisions of this Instrument, which shall remain in full force and effect.

8.2. Prohibition on Sub-Delegation: The Attorney shall not have the right or power to sub-delegate, assign, or substitute any of the powers, authorities, or discretions conferred under this Instrument to any other person, agent, or sub-attorney, without the express prior written consent of the Karta and adult Coparceners.

8.3. Entire Agreement: This Instrument constitutes the complete understanding and authorization between the Principal, the Coparceners, and the Attorney with respect to the subject matter hereof, superseding all prior oral or written representations, mandates, or understandings.

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SCHEDULE A: SCHEDULE OF HUF IMMOVABLE PROPERTIES

(Under Section 2.3 and Section 2.4)

1. Property 1:
   • Type: [Residential / Commercial / Industrial / Agricultural Land]
   • Municipal / Survey / Khasra No.: [Plot / Survey / Khasra Number]
   • Address / Location: [Complete Postal Address of Property]
   • Total Extent / Area: [Area in Sq. Ft. / Sq. Meters / Acres]
   • Boundaries:
     • North by: [Boundary North]
     • South by: [Boundary South]
     • East by: [Boundary East]
     • West by: [Boundary West]
   • Title Reference: Title Deed / Sale Deed Document No. [Doc No.], registered on [Date] at Sub-Registrar Office [SRO Location].

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EXECUTION & FORMAL SIGNATURE BLOCKS

IN WITNESS WHEREOF, the Principal (as Karta of the HUF), the adult Coparceners in token of their express concurrence, and the Attorney in token of his acceptance of this agency, have hereunto set and subscribed their respective hands and seals to this Power of Attorney on the date, month, and year first hereinabove written.

FOR [PARTY A / COMPANY NAME]:
(THE PRINCIPAL / KARTA ON BEHALF OF THE HUF)
Signature: _____________________________________
Printed Name: [Full Name of Karta]
Title: Karta and Manager
Company: [Legal Name of HUF] HUF
Date: [Date]

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CONCURRENCE OF COPARCENERS:

COPARCENER 1:
Signature: _____________________________________
Printed Name: [Full Name of Coparcener 1]
Title: Coparcener
Date: [Date]

COPARCENER 2:
Signature: _____________________________________
Printed Name: [Full Name of Coparcener 2]
Title: Coparcener
Date: [Date]

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FOR [PARTY B / CLIENT / COUNTERPARTY]:
(THE ATTORNEY-IN-FACT / AGENT / ACCEPTANCE)
Signature: _____________________________________
Printed Name: [Full Legal Name of Attorney]
Title: Attorney-in-Fact / Agent
Date: [Date]

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ATTESTATION BY WITNESSES

We, the undersigned witnesses, do hereby certify that the Karta, the Coparceners, and the Attorney have signed and executed this General Power of Attorney in our presence, and we have signed our names as witnesses in the presence of each other and in the presence of the executants.

WITNESS 1:
Signature: _____________________________________
Name: [Full Name of Witness 1]
Father's Name: [Father's Name of Witness 1]
Address: [Residential Address of Witness 1]
Aadhaar / ID No.: [ID Number]
Date: [Date]

WITNESS 2:
Signature: _____________________________________
Name: [Full Name of Witness 2]
Father's Name: [Father's Name of Witness 2]
Address: [Residential Address of Witness 2]
Aadhaar / ID No.: [ID Number]
Date: [Date]

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NOTARIAL ENDORSEMENT

(To be completed by a Notary Public)

State of: [State]
District of: [District / City]

Before me, the undersigned Notary Public, personally appeared [Full Name of Karta], Karta of [Legal Name of HUF] HUF, and [Full Legal Name of Attorney], proved to me through satisfactory evidence of identification (Aadhaar/PAN/Passport) to be the persons whose names are subscribed to the within instrument, and acknowledged to me that they executed the same freely, voluntarily, and for the purposes therein expressed.

Subscribed and sworn to before me this ______ day of _________, 20.

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NOTARY PUBLIC, REPUBLIC OF INDIA
Seal / Stamp:
Registration Number: [Notary Reg. No.]
Commission Expiry Date: [Commission Expiry]

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SUB-REGISTRAR ENDORSEMENT & REGISTRATION

(Required if conferring power to sell, lease, mortgage, or convey immovable property)

Presented for registration in the Office of the Sub-Registrar of Assurances at [Sub-Registrar Jurisdiction], between the hours of ______ and ______ on this ______ day of _________, 20, by [Full Name of Karta].

Execution admitted by the Karta and the Attorney who are identified by:

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SUB-REGISTRAR OF ASSURANCES
Book No. ______ | Volume No. ______ | Page Nos. ______ to ______
Registration Deed No.: _____________________ of 20___
Official Seal:

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STEP-BY-STEP EXECUTION & FILING GUIDE

Follow this operational protocol to ensure absolute legal enforceability and prevent procedural rejection by financial institutions, the Income Tax Department, and the Land Revenue / Registration Authorities:

Step 1: Document Customization in Word Processor

1. Open the document in Microsoft Word, Google Docs, or LibreOffice.
2. Replace all bracketed text (e.g., [Full Name of Karta], [HUF PAN], [Schedule A Details]) with the verified legal names, PAN details, addresses, and boundaries corresponding precisely to official government records.
3. Ensure all adult coparceners (sons, daughters, and other members entitled to coparcenary rights post-2005 Hindu Succession Act amendment) are explicitly listed in the Recitals and signature blocks.

Step 2: Determination and Payment of Stamp Duty

1. Identify the state in India where the HUF is based or where the immovable property is situated.
2. Stamp duty on Powers of Attorney is determined by state-specific Stamp Acts (e.g., Article 48 of the Bombay Stamp Act, 1899; Article 48 of the Indian Stamp Act as applicable in Delhi/UP, etc.).
3. Important Distinction:
   • If the POA is granted to a close blood relative (father, mother, brother, sister, wife, husband, son, daughter, grandson, granddaughter) without consideration, stamp duty is generally nominal (e.g., INR 100 to INR 1,000 depending on the state).
   • If the POA authorizes the sale of immovable property to an unrelated party or is coupled with an interest/consideration, stamp duty is typically chargeable as a Conveyance (calculated on the market value or consideration amount).
4. Purchase Non-Judicial e-Stamp Paper from an authorized center (e.g., SHCIL - Stock Holding Corporation of India Limited) or purchase conventional impressed stamp paper of the requisite value. Print this complete agreement starting directly on the e-Stamp certificate/first page of the stamp paper.

Step 3: Formal Wet-Ink Execution and Attestation

1. Physical Signatures Mandatory: Pursuant to the First Schedule of the Information Technology Act, 2000, powers of attorney relating to immovable property transfer cannot be executed electronically via DocuSign or Adobe Sign. They must be executed via wet-ink signature.
2. Have the Karta, all adult Coparceners, and the Attorney sign each page of the document at the bottom margin.
3. Execute the full signature blocks on the final page in the presence of two (2) independent witnesses who are not beneficiaries of the HUF or the POA.
4. Have both witnesses fill in their full legal names, fathers' names, addresses, ID details, and sign the attestation section.

Step 4: Notarization

1. Appear before a practicing Notary Public commissioned under the Notaries Act, 1952.
2. Present original government photo IDs (Aadhaar, PAN, or Passport) of the Karta, Coparceners, and Attorney.
3. The Notary must enter the transaction into the Notarial Register, apply the required notarial adhesive stamp, signature, and official seal with registration details.

Step 5: Mandatory Sub-Registrar Registration (If Applicable)

1. Under Section 17 of the Registration Act, 1908, if this POA confers powers to sell, convey, lease (for terms exceeding 11 months), mortgage, or encumber immovable properties specified in Schedule A, registration before the Sub-Registrar of Assurances having territorial jurisdiction over the property is statutorily mandatory.
2. Book an appointment on the relevant State Government Land Registration portal (e.g., IGR Maharashtra, Kaveri Online in Karnataka, NGDRS, etc.).
3. The Karta, Attorney, and two witnesses must physically appear before the Sub-Registrar with:
   • Original executed and notarized POA;
   • Original Property Title Deeds / Index II / Khata Certificates;
   • Original PAN Cards and Aadhaar Cards (with biometric authentication);
   • Two passport-sized photographs of the Karta and Attorney.
4. Pay the statutory registration fees (usually 1% of value or fixed fee depending on the State) and secure the official registered document bearing the registration number, book number, and volume endorsement.

Step 6: Institutional Filings and Record Retention

1. Banking: Submit a certified true copy (attested by the Sub-Registrar or Notary) of the registered POA alongside the HUF's PAN Card, Karta's KYC, and Attorney's KYC to all banks where HUF accounts operate.
2. Income Tax Department: Log in to the HUF's e-Filing portal, navigate to Authorized Partners > Add / Manage Representative Assessee, upload the scanned copy of the registered POA, and authorize the Attorney’s PAN for electronic assessment actions.
3. Archival: Retain the original registered POA in a fireproof custodial safe. Provide one certified true copy to the Attorney for production before municipal, judicial, or administrative bodies.