Legal Format | Immovable Property | India

Gift Deed Format for Gifting Property to a Relative

Updated sample deed and legal guidance for gifting an existing house, flat, land or other immovable property voluntarily and without consideration, including registration, acceptance, witnesses and state-specific stamp duty.

What is a Gift Deed?

A gift is the voluntary transfer of certain existing movable or immovable property by one person (the donor) to another (the donee) without consideration, and it must be accepted by or on behalf of the donee. The governing provisions for gifts are contained in Sections 122 to 129 of the Transfer of Property Act, 1882.

For a gift of immovable property, Section 123 requires a registered instrument signed by or on behalf of the donor and attested by at least two witnesses. Registration is also compulsory under the applicable provisions of the Registration Act, 1908.

Important: "Love and affection" is commonly stated in family gift deeds, but the statutory essentials are voluntary transfer, absence of consideration, an existing transferable property, valid acceptance and compliance with the required mode of transfer. A gift is not legally restricted only to relatives; however, stamp-duty concessions and income-tax treatment can depend on the relationship and applicable law.

Legal Requirements for a Valid Gift of Immovable Property

  1. Existing property: the subject of the gift must be existing property. A gift of existing and future property is void as to the future property.
  2. Competent donor: the donor must be legally competent to transfer the property and must have transferable title or interest in it.
  3. Voluntary transfer: the gift must be made voluntarily and without coercion, fraud or undue influence.
  4. No consideration: a gift is a transfer without consideration.
  5. Acceptance: the donee must accept the gift during the donor's lifetime and while the donor is still capable of giving it. If the donee dies before acceptance, the gift is void.
  6. Registered instrument: a gift of immovable property must be made by a registered instrument signed by or on behalf of the donor.
  7. Two witnesses: the instrument must be attested by at least two witnesses.
  8. Minor donee: a minor may receive a gift through lawful acceptance on the minor's behalf. Special care is required where the gift is onerous or carries obligations.
  9. Stamp duty and registration fee: the deed must comply with the stamp law, valuation rules and registration fee applicable in the State or Union Territory where the property is situated.
  10. Property description: the deed should identify the property sufficiently for registration, including survey/property number, extent, location and boundaries where applicable.

Sample Gift Deed Format for Immovable Property

This general specimen should be adapted to the property, title documents, local stamp law, registration rules and the parties' circumstances.

GIFT DEED

THIS DEED OF GIFT is made at on this day of , 20.

BETWEEN

Mr./Ms. , son/daughter/wife of , residing at (hereinafter referred to as the "DONOR", which expression shall, unless repugnant to the context, include his/her heirs, legal representatives, executors, administrators and permitted assigns) of the ONE PART;

AND

Mr./Ms. , son/daughter/wife of , residing at (hereinafter referred to as the "DONEE", which expression shall, unless repugnant to the context, include his/her heirs, legal representatives, executors, administrators and permitted assigns) of the OTHER PART.

Recitals

WHEREAS the Donor is lawfully seized and possessed of, and has transferable title to, the immovable property more particularly described in the Schedule below ("the said Property").

AND WHEREAS the Donee is the of the Donor.

AND WHEREAS the Donor, voluntarily and without any monetary or other consideration, desires to gift the said Property to the Donee, and the Donee has agreed to accept the gift.

Operative Clauses

NOW THIS DEED WITNESSETH AS FOLLOWS:

1. The Donor hereby voluntarily grants, conveys, transfers and assigns by way of gift to the Donee all the Donor's right, title and interest in the said Property, together with all buildings, structures, easements, liberties, privileges and appurtenances belonging or attached thereto, to hold the same absolutely, subject to applicable law.

2. The Donor declares that no consideration has been paid or is payable by the Donee for this transfer.

3. The Donee hereby accepts the gift of the said Property during the lifetime of the Donor.

4. The Donor declares that he/she has the legal right and authority to gift the said Property and that the title and encumbrance position has been disclosed to the Donee.

5. With effect from registration and completion of the gift in accordance with law, the Donee shall be entitled to possess, use and enjoy the said Property and to have the relevant municipal, revenue, association or other records mutated or transferred, subject to applicable procedure.

6. Taxes, rates, assessments, maintenance charges and other outgoings relating to the said Property shall thereafter be borne as agreed by the parties and as required by law.

7. The Donor shall, when reasonably required, execute lawful further documents or acts necessary to give effect to this gift and to perfect the Donee's title.

SCHEDULE OF THE PROPERTY

All that piece and parcel of immovable property bearing Property/Survey/Plot/Flat No. , measuring , situated at .

Boundaries:
East:
West:
South:
North:

Stamp-duty/market value for registration purposes, where required: ₹ (Rupees only).

IN WITNESS WHEREOF, the Donor has executed this Gift Deed and the Donee has signified acceptance of the gift on the date and at the place first written above.

DONOR
Name:
Signature:

DONEE
Name:
Signature:

WITNESSES

1. Name:
Address:
Signature:

2. Name:
Address:
Signature:

Registration of a Gift Deed

A gift deed for immovable property should be prepared in accordance with the applicable State or Union Territory stamp law and presented for registration before the competent registering authority. Under the Registration Act, documents relating to immovable property are ordinarily registered in the office having jurisdiction over the property.

Documents commonly required

The exact checklist varies by State/UT and by property type. Depending on the local registration system, the parties may be asked for the executed gift deed, identity and address documents, PAN or other prescribed tax identification, title/parent documents, property particulars, valuation information, photographs/biometrics, proof of payment of stamp duty and registration fee, and additional permissions or certificates where applicable.

For agricultural land, restricted-tenure property, leasehold property, society/apartment property or property subject to local transfer restrictions, additional permissions or records may be necessary. Verify the current checklist with the jurisdictional Sub-Registrar or the official State/UT registration portal before execution.

Income-tax Treatment of a Gift to a Relative

For tax years governed by the Income-tax Act, 2025, Section 92 contains the rules for specified receipts without or for inadequate consideration. The provision does not apply to money or property received from a person who falls within the statutory definition of "relative". The statutory definition must be checked for the particular relationship; merely describing someone generally as a relative is not sufficient.

Separate tax consequences may arise later, including on income earned from the property or on a future transfer. Obtain professional tax advice where the value is substantial or where clubbing, cost, holding period, non-resident status or other special rules may be relevant.

Disclaimer: This page provides a general legal format and informational guidance. Property law, stamp duty, registration fees, valuation requirements, permissions and documentation may vary by State/UT and by the facts of the transaction. The deed should be reviewed and adapted by a qualified professional before execution and registration.