Articles 48 and 7 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Article 48 is the Schedule entry for a power-of-attorney as defined by section 2(21). It is built as a ladder of seven clauses, from a power to get one document registered (the lowest rung) to a power given for consideration to sell immovable property (charged on the conveyance scale). Article 7 charges a different instrument: an appointment made in execution of a power.
Article 48 prints eight annas for a power-of-attorney to get documents registered or one used in Presidency Small Cause Courts suits, one rupee for a single transaction, five rupees for up to five persons acting in more than one transaction or generally, ten rupees for six to ten persons, and the conveyance duty where it is given for consideration to sell immovable property. These are the central Schedule's amounts and not the duty payable today: stamp duty on most instruments is fixed by the law and schedule of the State where the instrument is executed. An Explanation says that more persons than one belonging to the same firm count as one.
This article is based on the consolidated text of the Act consulted (latest amendment shown: Act 13 of 2021). Later amendments should be checked. Stamp duty on most instruments is fixed by the law and schedule of the State where the instrument is executed, so check that State's schedule; this article explains the central Act only. For the definition in section 2(21), see our article on the definitions of conveyance, bond, lease, mortgage-deed and settlement.
Article 48 as printed
Article 48 is headed "Power-of-attorney , not being a proxy (No. 52)". The seven clauses are:
| Article | Description of instrument as printed | Proper stamp-duty as the central Schedule prints it |
|---|---|---|
| 48(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 documents | Eight annas |
| 48(b) | When required in suits or proceedings under the Presidency Small Cause Courts Act, 1882 (15 of 1882) | Eight annas |
| 48(c) | When authorising one person or more to act in a single transaction other than the case mentioned in clause (a) | One rupee |
| 48(d) | When authorising not more than five persons to act jointly and severally in more than one transaction or generally | Five rupees |
| 48(e) | When authorising more than five but not more than ten persons to act jointly and severally in more than one transaction or generally | Ten rupees |
| 48(f) | When given for consideration and authorising the attorney to sell any immovable property | The same duty as a Conveyance (No. 23) for the amount of the consideration |
| 48(g) | In any other case | One rupee for each person authorised |
Exemptions. None are printed under Article 48.
The N.B. The term "registration" includes every operation incidental to registration under the Indian Registration Act, 1877 (III of 1877). The Act is quoted as printed; the reader should check the current law for the corresponding provision. This article names no replacement.
The Presidency Small Cause Courts Act, 1882 in clause (b) is also quoted as printed, and the reader should check the current law for the corresponding provision.
The Explanation. "For the purposes of this article more persons than one when belonging to the same firm shall be deemed to be one person."
Anyone drafting a power-of-attorney can have it read against these clauses through our agreement drafting service.
How to read the ladder
The clauses are not mutually exclusive, so the order in which they are read matters.
- Purpose first. Clause (a) covers a power given "for the sole purpose" of registering documents in relation to a single transaction or admitting their execution. If the power goes beyond that purpose, clause (a) does not apply.
- Court use. Clause (b) is tied to suits or proceedings under the Presidency Small Cause Courts Act, 1882.
- A single transaction. Clause (c) covers authority to one or more persons to act in a single transaction, other than the registration power in clause (a).
- More than one transaction or generally. Clauses (d) and (e) apply by the number of persons: up to five, or more than five but not more than ten.
- Sale of immovable property for consideration. Clause (f) applies "when given for consideration and authorising the attorney to sell any immovable property", at the conveyance duty on the consideration.
- Residual. Clause (g), "in any other case", is one rupee for each person authorised. It is the place for a power that falls outside (a) to (f), for example one authorising more than ten persons to act generally.
Where a power falls under two clauses, section 6 of the Act (highest of the duties) is the place to look; see our article on section 6.
The firm Explanation
When the attorneys belong to one firm, the Explanation counts them as one person. So a power given to four partners of one firm and one other individual counts as two persons for the purposes of the Article. That affects the thresholds in clauses (d) and (e), and the "each person authorised" rate in clause (g).
Article 7: appointment in execution of a power
Article 7 is headed "Appointment in execution of a power, whether of trustees or of property, movable or immovable, where made by any writing not being a will". The central Schedule prints "Fifteen rupees". There are no exemptions printed. The Article is a flat figure and does not depend on the value of the property. A will is outside it. Our article on the Powers-of-Attorney Act, 1882 (sections 1 to 3) deals with powers-of-attorney under that Act.
Proxy is a different Article
Article 48 excludes a proxy, which Article 52 charges; the share-documents article listed under "Read next" covers it.
An example with invented names
Mehra Brothers, a partnership firm with four partners, wants to appoint those four partners and one employee, Sunil, to manage its affairs generally and deal with property matters in more than one transaction. Under the Explanation, the four partners belonging to the same firm count as one person, and Sunil as another: two persons. Clause (d) applies ("not more than five persons ... in more than one transaction or generally"), for which the central Schedule prints five rupees. Had they instead granted a power to one person to sell a plot for a stated sum, clause (f) would have been the Article if the power was given for consideration, and the duty would be the conveyance duty on that consideration. Again, the amounts are the central text's; the State where the power is executed fixes the duty actually payable.
For practical pages on this instrument, see our page on stamp duty on a power of attorney.
Who bears the stamp expense
Section 29 does not name Article 48 in the list of Articles whose stamp is borne by the person executing. Under its residual clause (m), any other instrument not specified is stamped at the expense of the person making, drawing or executing it, in the absence of an agreement to the contrary.
Need help with a power of attorney?
If you are giving or taking a power of attorney and want to know how many persons count, which clause applies and what the State's schedule says, our team can review the draft under our agreement drafting service. We read the powers in the document against the Article before you sign.
Key takeaways
- Article 48 charges a power-of-attorney by its purpose and by the number of attorneys: clauses (a) to (g).
- A power for consideration to sell immovable property (clause (f)) is charged at the conveyance duty on the consideration.
- More than one person belonging to the same firm count as one person.
- Article 7 charges an appointment in execution of a power at fifteen rupees as printed; a will is outside it.
- All amounts are the central text's; the State where the instrument is executed fixes the duty payable.
Read next
- Articles 23, 23A and 18 of Schedule I: conveyance, part-performance contract and certificate of sale
- Articles 19, 36, 59, 62 and 52 of Schedule I: share certificate, letter of allotment, share warrant, transfer and proxy
- Section 33 of the Registration Act, 1908: power of attorney recognised for presenting documents
- Specimen general power of attorney: format and key clauses
Disclaimer: Based on the consolidated text of the Indian Stamp Act, 1899 published by the Department of Revenue, whose latest amendment shown is Act 13 of 2021, as consulted on 2 October 2026. Only the central text is covered: stamp duty on most instruments is fixed by the law and schedule of the State where the instrument is executed, and State amendments, rules, notifications and later amendments should be checked. This article is general information, not legal advice; check the official text before acting.