Gift deed in Karnataka: stamp duty for family members and when it can be cancelled

A gift deed (ದಾನಪತ್ರ) transfers property from one living person to another without any price. In Karnataka it is common between parents and children, between spouses, and between siblings. A gift of immovable property must be made by a registered document, signed by the person giving it and attested by at least two witnesses, and it must be accepted by the person receiving it while the giver is alive.

Stamp duty in Karnataka is much lower when the gift is to a family member as defined in the Karnataka Stamp Act. Instead of a percentage of value, a fixed amount applies, which depends on where the property is. A gift to anyone outside that list pays the same duty as a sale.

Once registered and accepted, a gift is very hard to undo. That is the part people most often get wrong, so it has its own section below.

If a parent is gifting property and expects to be looked after, say so in the deed. That condition matters later if things go wrong.

Gift deed stamp duty for family members in Karnataka

Cess and surcharge are added on top, and a registration fee is charged. These are the rates published in standard references. The state has revised registration charges recently, so check the exact total on the Kaveri fee calculator or at the sub-registrar office before the appointment.

Who counts as family? The Karnataka Stamp Act gives its own list for gifts. It covers the giver’s husband or wife, son, daughter, daughter-in-law and grandchildren, and a 2007 amendment added brothers and sisters. If the person receiving the gift is not on the list, such as a nephew, a friend or a son-in-law, ask the sub-registrar office before you assume the lower duty applies.

Gift deed to a non-family member

A gift to anyone else is charged like a sale: stamp duty of 5% of the guidance value, plus cess and surcharge, and the 2% registration fee that applies from 31 August 2025. On a property with a guidance value of Rs 80 lakh, that is about Rs 6 lakh. Our sale deed registration article explains the charges in detail.

How to register a gift deed

The process is the same as for any property document on Kaveri 2.0:

1. Make sure the property has an e-khata in the giver’s name. Registration is blocked without it in corporation and panchayat limits. See our e-khata guide.
2. Draft the deed and enter the details on kaveri.karnataka.gov.in.
3. Upload the draft and supporting documents: the giver’s title deed, e-khata, EC, ID of both parties, and proof of relationship (birth certificate, ration card, marriage certificate or similar) if you are claiming the family rate.
4. Pay the duty and fee online and book a slot.
5. The giver, the receiver and two witnesses attend the sub-registrar office with original ID.

The receiver should sign the deed or otherwise accept it in writing. Acceptance must happen while the giver is alive.

What a gift deed should say

• full names and relationship of the giver and the receiver
• how the giver came to own the property
• full property description with the e-khata ePID
• that the gift is made out of love and affection, without any price, and of the giver’s own free will
• whether the giver keeps a right to live in the property or to receive rent for life
• any condition, especially that the receiver will maintain the giver
• the receiver’s acceptance

An old parent who gifts the family home and expects to be cared for should have that written into the deed. It may be the only protection later.

When can a gift deed be cancelled?

Under Section 126 of the Transfer of Property Act, a gift can be revoked only in limited cases:

• Agreed condition. The giver and receiver agreed in the deed that the gift will be suspended or revoked if a specified event happens, and that event does not depend only on the giver’s wish.
• Fraud, coercion, undue influence or misrepresentation. If the gift was obtained in a way that would let a contract be set aside, the giver can ask a civil court to cancel it.

A giver cannot simply change their mind and register a “cancellation deed” on their own. Courts have repeatedly held such one-sided cancellations to be of no effect. The route is a civil suit to cancel the deed, and there are time limits, usually three years from when the facts became known to the giver.

Senior citizens: cancellation under the Maintenance Act

There is a separate route for parents and senior citizens. Under Section 23 of the Maintenance and Welfare of Parents and Senior Citizens Act, 2007, if a senior citizen transferred property by gift on the condition that the receiver would provide basic amenities and physical needs, and the receiver fails to do so, the Maintenance Tribunal can declare the transfer void. In Karnataka the tribunal sits with the Assistant Commissioner of the revenue sub-division.

In January 2025, in Urmila Dixit v. Sunil Sharan Dixit, the Supreme Court set aside a gift deed under this section and held that the tribunal can order possession to be given back to the parent. The Karnataka High Court has in some cases insisted that a maintenance condition be shown, express or implied, before Section 23 applies. So the wording of the deed and the evidence of the promise both matter.

Gift deed or will?

A gift takes effect now and is hard to reverse. A will takes effect only on death and can be changed any number of times. Parents who want to keep control of their home should think carefully before choosing a gift, and should at least keep a life interest in the deed.

Income tax law generally does not tax gifts of property received from a relative as defined in that law, but a later sale by the receiver can attract capital gains tax. Check with your chartered accountant.

Questions people ask

What is the stamp duty on a gift deed to a family member in Bangalore?

For property in the Bengaluru city corporation or BMRDA area, a fixed Rs 5,000 plus cess and surcharge, and a registration fee. Confirm the total on the Kaveri calculator.

Can a father cancel a gift deed given to his son?

Not by himself. He can go to a civil court if the gift was obtained by fraud or pressure, or to the Maintenance Tribunal if he is a senior citizen and the son has failed to maintain him under a condition of the gift.

Is a gift deed valid without registration?

No. A gift of immovable property must be registered, signed by the giver and attested by two witnesses.

Do siblings get the family rate for gift deed stamp duty in Karnataka?

Brothers and sisters were added to the family list for gifts by a 2007 amendment. Confirm with the sub-registrar office before relying on it.

Can a gift deed be challenged after the donor’s death?

Other heirs can challenge it, usually on grounds of fraud, undue influence or lack of mental capacity, within the limitation period. A clearly drafted, registered deed with independent witnesses is much harder to attack.

This article is general information about the law as it stood when it was written. Your facts change the answer. Speak to an advocate before you act on it.