Schedule I, Article 48: Article 48

POWER-OF-ATTORNEY as defined by section 2(21) of Stamps Act, 1899 (II of 1899), not being a proxy (No.52)— (a) when executed for the sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such document; (b) when authorizing one person or more to act in a single transaction other than the case mentioned in clause (a); (c) when authorizing not more than five persons to act jointly and severally in more than one transaction or generally; (d) when authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally; and (e) when given for consideration and authorizing the attorney to sell any immovable property. (f) in any other case Explanation 1—For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. Explanation 2—The term “Registration” includes every operation incidental to registration under the Registration Act, 1908 (XVI of 1908). Proper stamp-duty: Five Hundred Rupees One thousand Rupees One thousand Rupees One thousand Rupees One thousand Rupees One thousand Rupees

Amendment history

• v2 · 2026-07-24 11:26:01 — Phase 2W reapply (text)

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