POWER OF ATTORNEY

FOR REPRESENTATION BEFORE______________________________ (Name and

address of Authority)

BY THIS POWER OF ATTORNEY, I, ___________________, son/daughter of Mr.

______________,in the capacity of ___________________________________ residing at
_____________________________________________, respondent in the proceedings u/s
_________ of the Income Tax Act, 1961, hereinafter referred to as “said proceedings”, pending
before________________(Name of the Authority) for Assessment Year ____________ (Year)
hereby nominate, constitute and appoint Mr./Ms. ________________, son/daughter of Mr.
___________, resident of (Address)
_____________________________________________________________________________,
as attorney on my behalf to do or execute all or any of the following acts or things in connection
with, or incidental to, the said proceedings:

1. To represent me/company/firm (Name) holding PAN/TAN_____________ before

_______________ (Name of the Authority) or before any other authority in connection
with the said proceedings.
2. To submit written statements, replies, counters, pleadings, written submissions and offer
explanation before the said authority.
3. To engage or appoint any solicitor, counsel, advocate, pleader, lawyer or any other
person/professional qualified to assist or provide services in relation to said proceedings.
4. To sign and verify all pleadings, applications, notices or documents before the said
authority and to deposit, withdraw and receive documents, notices and orders issued by
the said authority and sign and deliver proper receipts and discharges for the same.
5. To apply for inspection and inspect documents and records to obtain copies of documents
and papers.
6. To apply for extension of time, to get adjournments and to get copies of orders and
proceedings.
 7. To enter into any compromise or settlement in relation to the said proceedings in such
manner as the attorney shall think fit.
8. To do generally all other acts and things for the conduct of said proceedings as maybe
necessary and proper for the said purpose.

I/The firm (Name)/ Company (Name), hereby agree to ratify and confirm and do hereby ratify
and confirm whatsoever the attorney shall do or purport to by virtue of these presents.

This power of attorney shall be valid from ________ (date) and terminated on __________
(date) unless specifically extended or rescinded earlier by either party.

IN WITNESS WHEREOF, I _______________ (Name) hereunto set and subscribe my hand this
___________(day) day of ________________ (Month) _________ (year).

Signed and delivered by the within named

WITNESSES;

FOR __________________ (Name of Entity) 1.

(Name) 2.

(Designation) Identified by me

(Attorney)

Accepted and signed by Attorney

(Attorney Signature)

(Date)
Reference guide on Stamp Duty for Power of Attorney as applicable in States for representation before
Income-tax department
Disclaimer:
The contents of the Table of Fees applicable for Power of Attorney are updated as on 23-09-2020.  No
representation is made as to the accuracy or completeness of any information contained in this Table or found by
following any link mentioned therein.  The Income Tax Department shall not be liable for any errors or omissions
in this information nor for the availability thereof. It is not intended to be legal advice on any particular matter.
Users are expected to diligently verify and pay the applicable stamp duty for a valid Power of Attorney for
income tax representation as per respective State laws. In no event will the Income Tax Department be liable for
any expense, loss or damage, whether indirect or consequential, arising out of or in connection with the Table and
use thereof.
         
S.No. State Amount Applicable Provision Website Link
1 Andhra Pradesh 25 Stamp Act Schedule http://registration.ap.gov.in/#
Annexure Schedule 1A
2 Arunachal 20 Clause 48 of Schedule 1 of https://www.indiacode.nic.in/bitstrea
Pradesh the Indian Stamp Act, 1899 m/123456789/10889/1/the_indian_sta
(As applicable to Arunachal mp_act%2C_1899_
Pradesh), 2007 %28act_no._2_of_1899%29_in_its_a
pplication_to_arunachal_pradesh.pdf
3 Assam 100 Notification No. https://legislative.assam.gov.in/sites/d
I.GL.33/2003/7 dated 17th efault/files/swf_utility_folder/depart
September, 2004 ments/legislative_medhassu_in_oid_
3/menu/document/The%20Indian
%20Stamp%20%28Assam
%29%20%28Amendment
%29%20Act%2C%202004..pdf
4 Bihar NA Not Available  
5 Chhattisgarh 20 Schedule 1A of Indian https://www.cgstate.gov.in/web/regist
Stamp Act as applicable to ration-stamps/10
Chhattisgarh
6 Delhi 50 Schedule 1-A of Delhi http://revenue.delhi.gov.in/wps/wcm/
Stamp Act connect/doit_revenue/Revenue/Home
/Registration+Acts+and+Rules/
7 Goa 100 The Indian Stamp (Goa https://www.goa.gov.in/wp-
Amendment) Act 2013 content/uploads/2019/12/3.-Revised-
which has been passed by rates-for-service-charges.pdf
the legislative assembly of
Goa on 02-05-2013 and
assented to by the Governor
of Goa on 21-05-2013.
8 Gujarat 300 Gujarat Stam (Amendment) https://stampsregistration.gujarat.gov.
Act 1958 - Schedule -1A in/cir/circlar-04082019
Amendment
9 Haryana 100 The Indian Stamp (Haryana https://tcpharyana.gov.in/Notificatio
Amendment) Act, 2018 ns_Judgements/The%20Indian
%20Stamp%20Act%20No.
%2017%20of%202013%20Revenue
%20Department.pdf
Notification No. Leg. 20/2013 dated
1st October, 2013, Please see Article
48 - Clause (g)
10 Himachal Pradesh 200 The India Stamp (Himachal https://himachal.nic.in/WriteReadDat
Pradesh Amendment Bill) a/l892s/10_l892s/24%20THE
2014 assented to by %20INDIAN%20STAMP
Governor, Himachal %20(HIMACHAL%20PRADESH
 Pradeshon 27th January, %20AMENDMENT)%20ACT,
2014 %201952-53117146.pdf
11 Jharkhand 31.5 Schedule 1A of Indian http://regd.jharkhand.gov.in/jars/web
Stamp Act as applicable to site/
Jharkhand State
12 Karnataka 200 The Karnataka Stamp Act http://dpal.kar.nic.in/pdf_files
1957. 1957: KAR.ACT.34 %5CSTAMP%20ACT.pdf
13 Kerala 600 The Kerala Stamp Act, 1959 http://keralaregistration.gov.in/pearlp
Amended by Finance Act ublic/downloads/Stamp%20Duty
2019 %20&%20Fees.pdf
14 Madhya Pradesh 1000 The Indian Stamp https://www.mpigr.gov.in/pdf/Stamp
(Amendment) Bill, 2014 _Duty_and_Registration_Fee_Chart.
pdf
15 Maharashtra 500 Maharashtra Stamp Act, https://lj.maharashtra.gov.in/Site/Upl
1958 oad/Acts/H
%202351%20(Maharashtra
%20Stamp%20Act).pdf
16 Manipur 3.6 As per Schedule 1 of The https://www.indiacode.nic.in/bitstre
Indian Stamp (Manipur am/123456789/13344/1/the_indian
Amendment) Act 1979 _stamp_%28manipur_amendment
further amended in 2011 %29_act%2c_1979.pdf
17 Meghalaya 5 The Collection of http://meglaw.gov.in/acts/Collection
Meghalaya Acts and %20of%20Meghalaya%20Acts
Ordinances for 1993 %20and%20Ordinances%201993.pdf
published on the govt
website of Meghalaya.
18 Mizoram 5 The Indian Stamp (Mizoram https://www.icsi.edu/media/portals/
Amendment) Act, 1996 and 86/bare%20acts/stamp
2016 %20acts/MIZORAM%20ACT.pdf
19 Nagaland 10 The Indian Stamp (Nagaland https://www.nagaland.gov.in/Nagala
Amendment) Act, 1989 nd/UsefulLinks/The%20Indian
%20Stamp%20Duty%20(Nagaland
%20Amendment)%20Act,
%201989.pdf
20 Odisha 20 Clause 48 of Schedule 1-A, http://lawodisha.gov.in/files/acts/act
Amendment Act 2014 _13499_1478583119.pdf
Please see Article 48 - clause (h) of
the Indian Stamp (Odisha
Amendment) Act, 2014
21 Puducherry 100 Obtained from the Govt of http://itestweb.in/pdy30/fees-all-
Puducherry Registration services
Department website.
22 Punjab 1000 Notification on the Punjab https://revenue.punjab.gov.in/sites/
Govt Website default/files/Document%20wise
%20detail%20of%20Stamp
%20Duty.pdf
23 Rajasthan 50 Rajasthan Stamp Act 1998 https://igrs.rajasthan.gov.in/writerea
ddata/Portal/Images/pdf/Rajasthan_
Stamp_Act__1998.pdf
24 Sikkim 10 Registration and stamp duty. https://southsikkim.nic.in/administra
tive-setup/collectorate/registration-
section/
25 Tamilnadu 500 Tamilnadu Stamp Act, 2019 http://www.stationeryprinting.tn.gov
 .in/extraordinary/2019/7_Ex_IV_1_E.
pdf
26 Telangana 20 Telangana Stamp Act https://registration.telangana.gov.in/
Schedule 1A readyReckoner.htm
27 Tripura 15 Tripura Online Registration https://registration.tripura.gov.in/do
Sysytem wnload/FeeRegistration.pdf
28 Uttar Pradesh 20 Stamp and Registration https://igrsup.gov.in/prernadoc/men
department UP u_home/info/newStampFeeDetailTa
ble.pdf
29 Uttarakhand 10 The Indian Stamp Act 1899 https://registration.uk.gov.in/files/2(
(As applicable in 1)_The_Indian_Stamp_Act,_1899.pdf
Uttarakhand)
30 West Bengal 6 The Indian Stamp Act 1899 https://wbregistration.gov.in/
(As applicable in West (S(j3e5bng3ik3y20r1tc35jjxs))/writer
Bengal) eaddata/the_indian_stamp_act.pdf
         
S.No. Union Amount Applicable Provision Website Link
Territories
1 Lakshadweep NA Not Available  
2 Andaman and NA Not Available  
Nicobar
3 Ladakh NA Not Available  
4 Jammu and 100 Stamp Act SVT. 1977 (Act https://www.indiacode.nic.in/bitstrea
Kashmir No. XL of Svt. 1977) m/123456789/9209/1/stamp_act
%2c_samvat_1977.pdf
5 Dadra and Nagar NA Not Available  
Haveli
6 Chandigarh 1000 Indian Stamp Act (Punjab https://www.mha.gov.in/sites/default/
Amendment) 1994 and 1998 files/161_indian_stamp_punjab_ame
were extended to ndment_28082017.PDF
Chandigarh vide
notification. (G.S.R. 716E.
Dated: 15.11.2007)
7 Daman and Diu 100 The Indian Stamp (Goa https://www.goa.gov.in/wp-
Amendment) Act 2013 content/uploads/2019/12/3.-Revised-
which has been passed by rates-for-service-charges.pdf
the legislative assembly of
Goa on 02-05-2013 and
assented to by the Governor
of Goa on 21-05-2013.
Note: Payment of stamp duty for issuing Power of Attorney by residents of
foreign countries shall be as per the laws prevailing in the country of their
residence.