Government tightens norms to curb stamp duty evasion in property registrations via GPAs

3 min readUpdated: Jul 9, 2026 03:23 PM IST

In a bid to plug stamp duty evasion and curb fraudulent property transactions, the Delhi government has tightened norms for the registration process through General Power of Attorney (GPA) documents — mandating closer scrutiny by sub-registrars. This would lead to adjudication before registration in several cases.

Under fresh directions issued by the Revenue Department, every GPA presented for registration will now be examined to determine if it is, in effect, a disguised sale of property. Officials have been asked to check whether the document mentions monetary consideration, transfers possession of the property, is irrevocable in nature, or grants permanent authority to sell, gift, transfer or mortgage the property.

It has been observed that in several cases, documents are registered merely as a ‘GPA’ by paying only a nominal stamp duty, even though they contain provisions relating to the sale of property, handing over possession and transfer of ownership rights, the government said.

The government has now directed that GPAs executed in favour of persons other than close blood relatives — parents, spouse, children, siblings — will no longer be registered directly by sub-registrars. Instead, these documents will have to be referred to the Collector of Stamps, who will determine whether they are genuine powers of attorney or should be treated as conveyance deeds attracting full stamp duty.

According to the directions, the Collector of Stamps will ordinarily be required to pass a reasoned order within 30 days, although the period may be extended to a maximum of three months in exceptional cases. Registration will not proceed until the adjudication is completed and the applicable stamp duty has been paid.

Chief Minister Rekha Gupta said the measures were aimed at preventing revenue loss, tackling fraudulent property transactions and protecting buyers from defective documentation. She said the government would not allow misuse of GPA registrations to evade stamp duty and that greater transparency and accountability in property registration remained a priority.

The government has also warned of disciplinary action against sub-registrars who register such GPAs without referring them for adjudication, where required.

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To improve oversight, every sub-registrar’s office has been directed to maintain a separate register of such cases and submit monthly reports. The government has also asked officials to develop an online tracking system within a month to monitor referrals and their disposal.

Devansh Mittal is a Correspondent at The Indian Express, based in the New Delhi City bureau. He reports on urban policy, civic governance, and infrastructure in the National Capital Region, with a growing focus on housing, land policy, transport, and the disruption economy and its social implications.

Professional Background

Education: He studied Political Science at Ashoka University.

Core Beats: His reporting focuses on policy and governance in the National Capital Region, one of the largest urban agglomerations in the world. He covers housing and land policy, municipal governance, urban transport, and the interface between infrastructure, regulation, and everyday life in the city.

Recent Notable Work

His recent reporting includes in-depth examinations of urban policy and its on-ground consequences:

An investigation into subvention-linked home loans that documented how homebuyers were drawn into under-construction projects through a “builder–bank” nexus, often leaving them financially exposed when delivery stalled.

A detailed report on why Delhi’s land-pooling policy has remained stalled since 2007, tracing how fragmented land ownership, policy design flaws, and mistrust among stakeholders have kept one of the capital’s flagship urban reforms in limbo.

A reported piece examining the collapse of an electric mobility startup and what it meant for women drivers dependent on the platform for livelihoods.

Reporting Approach

Devansh’s work combines on-ground reporting with analysis of government data, court records, and academic research. He regularly reports from neighbourhoods, government offices, and courtrooms to explain how decisions on housing, transport, and the disruption economy shape everyday life in the city.

Contact

X (Twitter): @devanshmittal_

Email: [email protected] ... Read More

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