Gift Deed Format and Stamp Duty in India (2026)

A gift deed is the document used to transfer property from one person to another without any payment, as a gift. In India it is the proper, legally secure way to give immovable property such as a house, land, or a flat, and it can also be used for movable property and money. Because no money changes hands, people assume it is informal. It is not. A gift of immovable property in India must be made by a registered gift deed, and stamp duty is payable, or the gift simply does not take effect in law. This is general information, not legal advice. Stamp duty and registration rules are set by each state and change often, so confirm the current rate and procedure for your state before you act. ## What makes a gift valid in India Under the Transfer of Property Act 1882, a valid gift of immovable property needs three things: 1. Transfer without consideration. The donor gives the property out of free will and receives nothing of value in return. If there is payment, it is a sale, not a gift. 2. Acceptance by the donee. The person receiving the gift must accept it during the donor's lifetime, while the donor is still alive and capable. 3. A registered instrument. For immovable property the gift must be made in writing, signed by the donor, attested by two witnesses, and registered. Without registration the gift of immovable property is not valid. A gift of movable property can be made by a registered deed or simply by delivery, but a written deed is safer evidence. ## A plain gift deed format Adapt this skeleton, then have it checked and registered: > Gift Deed

This Deed of Gift is made on [date] at [place] between [Donor name, age, parentage, address] ("the Donor") and [Donee name, age, parentage, address] ("the Donee").

1. Relationship. The Donee is the Donor's [relationship].
2. The property. The Donor is the absolute owner of [full description of the property: address, area, boundaries, survey or plot number], free from encumbrances.
3. Gift. Out of natural love and affection and of the Donor's own free will, and without any consideration, the Donor hereby gives, transfers, and conveys the said property absolutely to the Donee.
4. Acceptance. The Donee accepts the gift.
5. Possession. The Donor hands over possession of the property to the Donee.
6. Free will. The Donor confirms this gift is made voluntarily, without force, fraud, or undue influence, and while of sound mind.
7. No consideration. No money or other consideration has passed.

In witness whereof the Donor has signed this deed in the presence of the two witnesses below.

Donor: ____________ Donee (accepting): ____________ Witness 1: ____________ Witness 2: ____________ ## Registration and stamp duty Two payments and one process apply to a gift of immovable property: - Stamp duty. Payable on the gift deed, calculated on the market value of the property. The rate is set by each state and varies widely, so there is no single national figure. Check your state's current rate rather than relying on any fixed number here.

• Registration fee. A separate charge for registering the deed at the office of the Sub-Registrar, also set by the state.
• Registration process. The donor and donee attend the Sub-Registrar's office with the deed, identity and property documents, and the two witnesses, and the deed is registered. Because both stamp duty and registration fees are state subjects and change from time to time, treat any rate you read as needing fresh confirmation. The correct figure is whatever your state government currently publishes. ## The concession for close relatives Many states charge a reduced, concessional stamp duty, and in some cases a nominal amount, when a gift is made to a close relative such as a spouse, child, parent, or sibling. The list of who counts as a close relative, and the exact concession, differs by state. If you are gifting within the family, check whether your state offers this concession before you pay the full rate, because the saving can be large. Again, the specific figure varies by state, so confirm the current concession locally. ## Tax note Under Indian income tax law, a gift of property above a threshold can be taxable in the hands of the person receiving it, but gifts from specified close relatives are generally exempt, as are gifts on the occasion of marriage. The detail and thresholds change, so confirm the current income tax position with a tax adviser, separately from the stamp duty question. ## Common mistakes to avoid - Making a gift of immovable property without registering the deed, so the gift is legally ineffective.
• Leaving out the donee's acceptance during the donor's lifetime.
• Describing the property vaguely, which causes disputes and registration problems.
• Paying full stamp duty when a close-relative concession was available in the state.
• Trying to add conditions that look like payment, which can turn the gift into a sale.
• Signing without the two attesting witnesses. ## Keeping the deed, registration, and tax records together A gift deed only protects the donee if the registered copy, the stamp duty receipt, and the supporting records can be produced years later, often when the property is sold or inherited. These documents get separated and lost. Keeping the deed, its registration details, and the related tax records in one organised place avoids a title problem down the line. Adira is an AI document workspace that drafts, stores, and tracks deeds and their key records in one place, with a clear history. More at its product page. The format and guidance above stand on their own. ## Bottom line In India a gift of immovable property must be made by a written gift deed, accepted by the donee during the donor's lifetime, attested by two witnesses, and registered, with stamp duty and a registration fee paid. Stamp duty rates and close-relative concessions are set by each state and change, so confirm the current figure locally rather than relying on any number here. Because the rules are state-specific and the tax position separate, confirm your deed and your figures with a qualified lawyer and a tax adviser before acting.