Powers of Attorney in India: Why Most Still Cannot Be E-Signed, Which Can, and When Registration Is Required
A power of attorney is the document most often sent for e-signature that cannot be e-signed. Which POAs are still excluded by the IT Act, which were carved out in 2022, when a POA must be registered, and how to run a workflow that routes them correctly.
Of all the documents a business sends through an e-signature workflow, the power of attorney is the one most likely to come back worthless. Section 1(4) of the Information Technology Act, 2000 excludes the documents in its First Schedule from the Act, and powers of attorney have been on that list since 2000. The 26 September 2022 amendment created a narrow exception. This guide explains the current rule, the registration requirement that often applies as well, and how to keep POAs out of the wrong workflow. Position as of October 2026.
The rule
The First Schedule, as amended by S.O. 4720(E), excludes "a power-of-attorney as defined in section 1A of the Powers-of-Attorney Act, 1882", with a carve-out for a power of attorney that empowers an entity regulated by the RBI, National Housing Bank, SEBI, IRDAI or PFRDA to act for the person executing it. So:
- A POA in favour of a bank, NBFC, insurer or other regulated entity (for example, to enforce security or operate an account) can be an electronic record signed electronically.
- Every other POA (a general POA to a family member, a special POA to a colleague to sign a lease, a POA to a lawyer, a company's POA to an employee) remains outside the IT Act. An electronic signature on it has no statutory recognition. Execute on paper.
Registration
The Registration Act, 1908 adds a second layer. A POA that authorises the attorney to execute documents affecting immovable property, or that is itself an instrument of the kind section 17 covers, may require registration, and section 32 and section 33 govern who may present documents for registration and the authentication of POAs used for that purpose. A POA executed abroad for use in India is typically notarised and apostilled or consularised, and then stamped in India within the time the stamp law allows. ****
Stamp duty
POAs are charged under the state stamp schedule, with rates that vary by whether the POA is general or special, whether it is given for consideration, and whether it authorises sale of property. Stamp before or at execution (section 17, Indian Stamp Act, 1899).
General vs special
- General POA: broad authority over the principal's affairs or a class of them. Higher risk; often registered; scrutinised by counterparties.
- Special POA: authority for a specific act or transaction (sign this lease; represent at this hearing). Lower risk; the usual form for business delegation.
For routine corporate delegation (who may sign contracts), a board resolution and delegation-of-authority matrix are often preferable to a POA, and they can be recorded and evidenced electronically.
Running a workflow that gets this right
- Tag the POA template as "First Schedule – paper execution", with the single exception for POAs in favour of regulated entities.
- Route POAs to a paper-execution task: print, stamp, sign, witness, notarise if required, scan, and attach the scan to the record.
- Record the registration task where applicable, with the sub-registrar and date.
- Track the POA's validity period and revocation; a revoked POA should be flagged on every contract that relied on it.
- For corporate signing authority, use resolutions and the matrix, executed and stored electronically, and reserve POAs for cases that need them.
What the 2022 amendment did not do
It did not permit e-signature of private POAs, trusts or wills, and it did not change the Registration Act. Guides that describe the amendment as making "all property documents digital" overstate it: the exclusion for immovable-property contracts was deleted, but registration still applies, and the POA through which many property transactions are executed remains on paper unless it is in favour of a regulated entity.
Where Legatio fits. Legatio flags POA templates for paper execution, carries the scan and the registration task on the record, and tracks validity and revocation; for regulated-lender POAs it supports electronic execution. The First Schedule and the Registration Act decide which is which.
Position stated as of October 2026. General information, not legal advice.