Gift Deed in India: Format, Stamp Duty and How to Register (2026)
What a gift deed is under the Transfer of Property Act, when registration and stamp duty apply, a usable deed format you can adapt, and how a gift is revoked or challenged. Last verified October 2026.
Format · Property Drafting
A gift deed is the document by which you give property to another person for free, out of love or goodwill, without taking any money or other return for it. It is governed by Section 122 of the Transfer of Property Act, 1882. For land, a flat or any immovable property, the gift is valid only if it is in writing, registered, and attested by two witnesses, and the person receiving it accepts it while the giver is alive. This page explains what a gift deed must contain, the registration and stamp duty, a usable format you can adapt, and how a gift can be revoked or challenged. Last verified October 2026.
- What it is: a gift deed transfers property for free, without any price, under Section 122 of the Transfer of Property Act, 1882.
- Form: for immovable property it must be a registered deed, attested by two witnesses, and accepted by the donee in the donor's lifetime.
- Stamp duty: set by each state, often concessional for close blood relatives, paid at registration; check your state rate.
- Revocation: a completed gift cannot be cancelled at will; Section 126 allows it only in limited cases, and otherwise a court must set it aside.
01What a gift deed is
Under Section 122 of the Transfer of Property Act, 1882, a gift is the voluntary transfer of property by one person, the donor, to another, the donee, without any consideration, which means without any price or return. Two things must be true for a gift to be valid: the donor must give it freely, and the donee must accept it while the donor is alive and still able to give.
A gift deed is simply the written record of that gift. Because no money changes hands, people often think it can be done casually. It cannot. For immovable property the law is strict about form, and a deed that is not registered and witnessed correctly passes nothing at all. The person who receives the gift becomes the full owner once the deed is valid, and this is different from a sale, where a price is paid. For a side by side comparison, see sale deed versus gift deed.
02Registration and stamp duty
Section 123 of the Transfer of Property Act sets the form:
- Immovable property (land, house, flat, plot): the gift must be made by a registered instrument, signed by or for the donor, and attested by at least two witnesses. Registration is compulsory under Section 17 of the Registration Act, 1908.
- Movable property (jewellery, money, a vehicle): the gift can be made either by a registered deed or simply by delivering the thing to the donee.
You do not need to hand over physical possession for an immovable-property gift to be valid, as long as the Section 123 formalities are met and the title is transferred absolutely. Keeping a life interest for yourself, such as the right to live in the house, does not by itself spoil the gift.
Stamp duty varies by state
Stamp duty on a gift deed is fixed by each state and is paid when the deed is registered at the office of the Sub-Registrar. Many states charge a lower, concessional stamp duty when the gift is to a close blood relative, such as a spouse, child, parent or sibling, and a higher rate for others. Check the current rate and any concession on your own state registration department portal before you draft, because the figures change. For how the registry itself works, see which documents must be registered.
Along with stamp duty, a registration fee is charged, again at a rate set by the state.
03A usable gift deed format
Below is a general gift deed format you can adapt for immovable property. Change the names, the property description and the recitals to your case, and always have it drafted or settled by an advocate and stamped correctly before registration. The bracketed fields are for you to fill in.
GIFT DEED This Gift Deed is made on this ____ day of __________ 20____ BETWEEN [Full name], aged ____ years, [son/daughter/wife] of __________, resident of ____________________________ (hereinafter the DONOR), of the ONE PART; AND [Full name], aged ____ years, [son/daughter/wife] of __________, resident of ____________________________ (hereinafter the DONEE), of the OTHER PART. WHEREAS the Donor is the absolute owner of the property described in the Schedule below, having acquired it by __________ (state how, for example by sale deed dated ____ / inheritance), and the title is clear and free from encumbrance. AND WHEREAS the Donor, out of natural love and affection for the Donee, who is the Donor's __________ (state relationship), desires to gift the said property to the Donee without any consideration. NOW THIS DEED WITNESSES: 1. That the Donor, voluntarily and without any consideration, hereby gifts, transfers and conveys to the Donee all rights, title and interest in the property described in the Schedule, to hold the same absolutely and forever. 2. That the Donee has accepted this gift. 3. That the Donor confirms the property is free from any sale, mortgage, charge, lien or legal dispute, and that the Donor has full right to make this gift. 4. That the Donor has this day handed over all documents of title relating to the said property to the Donee. SCHEDULE OF PROPERTY (Full description: survey/plot no., area, boundaries on all four sides, address, and registration details.) IN WITNESS WHEREOF the parties have signed this deed on the date first written above. ________________ ________________ DONOR DONEE WITNESSES: 1. Name, address, signature __________ 2. Name, address, signature __________
Take the stamped deed to the Sub-Registrar within whose area the property falls, with both parties, the two witnesses, identity and photographs, and the title documents, for registration.
04Checklist before you sign
Run through these points before you execute and register a gift deed:
- Clear title: the donor must own the property fully and be able to give it. A gift of property the donor does not own, or of only a share without saying so, invites a dispute.
- Acceptance in the donor's lifetime: the donee must accept the gift while the donor is alive. Record the acceptance in the deed.
- Two witnesses: the deed must be attested by at least two witnesses for immovable property.
- Correct stamp duty: pay the exact stamp duty for your state, using the concessional rate only if you genuinely qualify for it.
- Registration: register the deed at the Sub-Registrar office for the area where the property is located.
- Mutation: after registration, apply to update the municipal or revenue records in the donee's name. See how to check property mutation status.
05Revocation and disputes
Once a gift is complete and registered, the donor cannot simply take it back at will. Section 126 of the Transfer of Property Act allows revocation only in limited cases: where the donor and donee had agreed that the gift would be suspended or revoked on a specified event that does not depend only on the donor's wish, or in the situations where a contract could be set aside, such as fraud or coercion. A plain change of mind is not a ground.
If a donor believes the gift was obtained by fraud, undue influence or coercion, or that a genuine condition failed, the remedy is to file a civil suit to cancel the deed, not to cancel it unilaterally. Courts have repeatedly held that a registered gift deed cannot be revoked by the donor alone by executing a cancellation deed. Common disputes also arise over whether the donor really intended to give, whether the donee accepted, and whether the property was the donor's to give. For a related family-property document, see the relinquishment deed format.
06Where Claw fits
Claw is an all-in-one legaltech platform for Indian advocates, law firms, and corporate legal teams, combining AI-based case search, an AI legal assistant (Legal GPT), case management, and compliance automation across all Indian courts and tribunals.
Gift deed disputes turn on how courts have treated similar facts: a donor who kept possession, a cancellation deed executed alone, a gift said to be conditional, or a claim of undue influence by a relative. Claw lets you search 30 crore+ judgments, with Supreme Court decisions from 1950 and High Court decisions from 1990, to find rulings on gift deeds like yours, with results in under 5 seconds. If a cancellation or title suit is already on, Claw tracks cases, orders and hearings across 9,102 courts, benches and forums, so you can follow it by party name. Claw does not use your case documents to train its AI models.
Create a FREE Claw account to find gift deed rulings on point and track any related suit, using case search across Indian courts.
07Sources and further reading
- India Code (Transfer of Property Act, 1882, Sections 122, 123, 126; Registration Act, 1908): indiacode.nic.in
- National Generic Document Registration System (state registration portals): ngdrs.gov.in
- Claw: clawlaw.in
This is a general format and information, not legal advice. Stamp duty, concessions and registration procedure differ by state and change over time, so confirm the current rules and have the deed settled by an advocate before you sign.
08Frequently asked questions
What is a gift deed?
A gift deed is a written document by which one person voluntarily transfers property to another without any payment or return, out of love or goodwill. It is governed by Section 122 of the Transfer of Property Act, 1882, and the person receiving the gift must accept it while the donor is alive.
Is registration of a gift deed compulsory?
Yes, for immovable property. Under Section 123 of the Transfer of Property Act and Section 17 of the Registration Act, a gift of land, a house or a flat must be made by a registered instrument attested by at least two witnesses. A movable gift can be made by delivery instead.
How much stamp duty is payable on a gift deed?
It depends on the state, because stamp duty is a state subject. Many states charge a lower, concessional rate when the gift is to a close blood relative such as a spouse, child, parent or sibling, and a higher rate otherwise. Check the current figure on your state registration department portal before drafting.
Can a gift deed be cancelled?
Not at will. Once a gift is complete and registered, the donor cannot revoke it alone. Section 126 allows revocation only in limited cases, such as an agreed condition that fails, or grounds like fraud or coercion, in which case a civil suit must be filed to cancel the deed.
Do I need to hand over possession for a gift to be valid?
Not necessarily for immovable property. If the Section 123 formalities are met and the title is transferred absolutely, the gift is valid even if the donor keeps a life interest such as the right to live in the house. Acceptance by the donee during the donor's lifetime is essential.
Who can be a witness to a gift deed?
Any competent adult who sees the donor sign can attest the deed. The law requires at least two witnesses for a gift of immovable property, and they sign the deed along with their names and addresses.