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Sections 4-6 of the Powers-of-Attorney Act, 1882: Deposit of a Power of Attorney in Court and a Married Woman's Power

An instrument creating a power-of-attorney, its execution being verified by affidavit, statutory declaration or other sufficient evidence, may be deposited in the High Court or...

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Published
October 2, 2026
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Last updated: October 2026Verified against: Government sources

Sections 4 to 6 of the Powers-of-Attorney Act, 1882 deal with three different things. Section 4 lets the original instrument creating a power-of-attorney be deposited in the High Court or District Court and makes a certified copy sufficient evidence of its contents. Section 5 says a married woman of full age may appoint an attorney as if she were unmarried. Section 6 is a repealed section. As per the consolidated text consulted, section 4 prints clauses (a) to (e) and (g), but no clause (f). If a power of attorney has to be accompanied by an affidavit or a declaration, our affidavit and declaration drafting service can prepare it.

Section 4: deposit of the original instrument

Section 4 is headed "Deposit of original instruments creating powers-of-attorney". The print uses clause letters (a) to (e) and (g). Square brackets in the print mark inserted or substituted words.

ClauseWhat it says
(a)An instrument creating a power-of-attorney, its execution being verified by affidavit, statutory declaration or other sufficient evidence, may, with the affidavit or declaration, if any, be deposited in the High Court within the local limits of whose jurisdiction the instrument may be
(b)A separate file of instruments so deposited is kept; any person may search that file and inspect every instrument so deposited; a certified copy is delivered out to him on request
(c)A copy of an instrument so deposited may be presented at the office and may be stamped or marked as a certified copy, and, when so stamped or marked, becomes and is a certified copy
(d)A certified copy of an instrument so deposited is, without further proof, sufficient evidence of the contents of the instrument and of the deposit thereof in the High Court
(e)The High Court may, from time to time, make rules for the purposes of the section, prescribing, with the concurrence of the State Government, the fees to be taken under clauses (a), (b) and (c)
(g)The section applies to instruments creating powers-of-attorney executed either before or after the Act comes into force

What the deposit achieves

The point of clause (a) is that the donor's instrument, verified by affidavit, statutory declaration or other sufficient evidence, may be placed with the Court. The word is "may". Deposit is a facility, not a requirement of the section. Once the instrument is deposited, clauses (b) to (d) allow a certified copy to serve as evidence without more.

Notice the verification: "its execution being verified by affidavit, statutory declaration or other sufficient evidence". The affidavit or declaration, if any, goes in with the instrument. For the general nature of an affidavit, see our guide on affidavits: definition, types, format and legal requirements.

Which Court

The Court is "the High Court within the local limits of whose jurisdiction the instrument may be". The words "or District Court" are in square brackets. The Statement of Objects and Reasons reproduced in the copy for the amending Act of 1982 says that the original Act enabled deposit in a High Court, and that it was proposed to make the facility available even to persons who reside at a distance from the High Courts, by providing for deposit not only in the High Courts but also in the District Courts. That is background; the bracketed words are the text.

Search, inspection and certified copies

Clause (b) opens the file to the public: "any person may search that file, and inspect every instrument so deposited; and a certified copy thereof shall be delivered out to him on request." So the Court's separate file is open to any person. Clause (c) deals with copies: a copy "may be presented at the office and may be stamped or marked as a certified copy, and, when so stamped or marked, shall become and be a certified copy." The text consulted does not describe the office or the process beyond these words.

Clause (d) gives the evidential result: a certified copy "shall, without further proof, be sufficient evidence of the contents of the instrument and of the deposit thereof in the High Court ". Notice what it proves: the contents and the deposit. It does not say the power is still in force, and the Act in these sections is silent on that.

Rules and fees

Clause (e) is printed as "[(e)]". The High Court may make rules for the purposes of the section and prescribe, with the concurrence of the State Government, the fees under clauses (a), (b) and "[(c)]". The Act fixes no fee, and none is stated here. Check the rules of the High Court concerned.

The missing clause (f)

After clause (e) the print shows "[ *]" and then goes to clause (g). No clause (f) is printed; the omission mark stands in its place. The copy does not say what clause (f) said or when it was omitted, and this article does not say.

Clause (g) says the section applies to instruments "executed either before or after this Act comes into force".

Registration is not the subject of these sections. The Act does not say that depositing an instrument is a substitute for registration, and says nothing on registration or stamp duty; those come from other laws. Our guides on how to register a power of attorney and on the Registration Act's section 33 deal with a power of attorney for presenting documents. The States may have amended the Act or made rules; check your State and any later amendment.

Section 5: power-of-attorney of married women

The section reads: " by a non-testamentary instrument, to appoint an attorney on her behalf, for the purpose of executing any non-testamentary instrument, or doing any other act which she might herself execute or do; and the provisions of this Act, relating to instruments creating powers-of-attorney, shall apply thereto."

The opening words, in square brackets in the print, speak of a married woman "of full age", who has the power "as if she were unmarried". The appointment is by a non-testamentary instrument, so a will is not the vehicle. The attorney may execute any non-testamentary instrument or do any other act which she might herself execute or do, and the Act's provisions on instruments creating powers-of-attorney apply.

The closing paragraph says: "This section applies only to instruments executed after this Act comes into force."

The 1982 Statement reproduced in the copy says that section 5, as then worded, gave the impression that the marriage of a minor was permitted and that a married woman who was a minor could execute a power-of-attorney, and that the reference to a married woman who is a minor was therefore proposed to be deleted, so as to make it clear that a minor, whether married or unmarried, does not have the power to appoint an agent or execute a power-of-attorney. The Statement names another Act which this article does not explain. It is background for the present wording of section 5.

Section 6: repealed

Section 6 is headed "Act 28 of 1866, section 39, repealed" and is printed as a note: "" There is nothing to explain.

An example

Sheela, a married woman who is of full age, appoints her brother as attorney, by a non-testamentary instrument, to execute a document on her behalf. Under section 5 she has the power as if she were unmarried, and the provisions of the Act on instruments creating powers-of-attorney apply. She has her execution verified by affidavit and deposits the instrument in the District Court within whose limits it is, under section 4(a). Later, a bank asks for proof of the power. A certified copy delivered to her under clause (b) and stamped or marked under clause (c) is, under clause (d), sufficient evidence, without further proof, of the contents of the instrument and of its deposit.

Need help with an affidavit or deposit of a power of attorney?

The Act sets the framework for deposit and evidence, but the rules and fees are fixed by the High Court and the State. Our affidavit and declaration drafting team can help you prepare the verification and understand what the Court will want to see.

Key takeaways

  • An instrument creating a power-of-attorney may be deposited in the High Court or District Court within whose local limits it is, with its execution verified by affidavit, statutory declaration or other sufficient evidence.
  • The Court keeps a separate file; any person may search and inspect it and obtain a certified copy.
  • A certified copy is sufficient evidence, without further proof, of the contents and of the deposit.
  • The High Court makes rules and prescribes fees with the concurrence of the State Government; no fee is stated in the Act.
  • No clause (f) is printed in section 4.
  • A married woman of full age may appoint an attorney by a non-testamentary instrument, as if she were unmarried (section 5).
  • Section 6 is repealed.
  • Check your State's amendments and rules and any later amendment.

Read next

Disclaimer: Based on a print of the Powers-of-Attorney Act, 1882 marked as last updated on 30 December 2019, as consulted on 2 October 2026. State amendments and rules, later amendments, registration fees and stamp duty are not covered and should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Sections 4-6

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Must a power of attorney be deposited in Court?

Section 4(a) says an instrument "may" be deposited. The Act does not make deposit compulsory.

Which Courts can receive the deposit?

The High Court or District Court within the local limits of whose jurisdiction the instrument is.

An honest "we were late" filed today is better than a perfect return filed next quarter.

— TaxClue Compliance Desk

Sections 4-6: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Section 4(a) says an instrument "may" be deposited. The Act does not make deposit compulsory.

The High Court or District Court within the local limits of whose jurisdiction the instrument is.

Clause (b) says any person may search the separate file and inspect every instrument deposited, and a certified copy is delivered on request.

Without further proof, it is sufficient evidence of the contents of the instrument and of its deposit (clause (d)).

The High Court prescribes them by rules, with the concurrence of the State Government (clause (e)). The Act states no amount.

Section 5 says a married woman of full age has power, as if she were unmarried, to appoint an attorney by a non-testamentary instrument.