Gift Deed Generator (India)

About the Gift Deed Generator (India)

A gift is a transfer of property made voluntarily and without consideration, which the person receiving it must accept while the giver is alive (Transfer of Property Act, 1882, s.122). This generator writes the deed for the three things families usually give: immovable property (a flat, house, plot or land), money, and movable assets such as shares, mutual-fund units, jewellery or a vehicle.

Fill in the donor and the donee, how they are related, the property and its schedule with boundaries, and the deed builds itself as you type: the recitals, the gift and acceptance clauses, possession, the title and encumbrance declarations, who pays the duty, the schedule and signature blocks for the parties and two attesting witnesses. The checks catch the mistakes that get deeds refused at the Sub-Registrar’s office — a donee who is also a witness, a minor donee with no guardian to accept, shares that do not add up — and the panel shows the stamp duty and registration fee for the State, with the article or table it comes from.

The free preview shows every page with your details and the first part of the wording, and hides the rest; a Premium pass unlocks the full deed to download, copy or print.

Common uses

• Parents transferring a flat or house to a son or daughter in their lifetime instead of leaving it by will.
• Transferring a share in family property to a brother, sister or grandchild with the concessional duty some States give.
• Recording a gift of money to a child or sibling with the bank reference, so the deposit can be explained later.
• Gifting shares, mutual-fund units or jewellery with a schedule that identifies each item.

What makes a gift valid

• No consideration. A gift is made voluntarily and without payment (Transfer of Property Act, 1882, s.122). If money changes hands it is a sale, and the duty and tax are different.
• Acceptance while the donor lives. The donee must accept the gift during the donor’s lifetime and while the donor can still give; otherwise the gift is void (s.122). Signing the deed is how acceptance is recorded, and for a minor donee the guardian accepts.
• A registered deed for immovable property, attested by two witnesses (s.123; Registration Act, 1908, s.17(1)(a)). An unregistered gift of immovable property transfers nothing.
• Movables: a registered deed or delivery (s.123). Shares move by a delivery instruction to the depository, a vehicle by the RTO’s records; the deed is the proof of why.
• Present property only. A gift of property the donor does not yet own is void (s.124).
• Onerous gifts. If the property carries a burden — a mortgage, unpaid dues — the donee who accepts takes it with the burden (s.127).

Stamp duty and registration: what the presets are built from

Stamp duty is a State subject, so the amount depends on where the property is. Four States are built in from their own published schedules and fee tables; for every other State or Union Territory you enter the rate and the tool does the arithmetic and shows the basis.

• Maharashtra — Schedule I of the Maharashtra Stamp Act (Article 34 with Article 25) and the table of registration fees: 3% of the market value for a gift to a spouse, brother, sister or lineal ascendant or descendant; ₹200 duty and ₹200 fee when residential or agricultural property goes to a husband, wife, son, daughter, grandchild or the widow of a deceased son; otherwise the conveyance rate (5%, or 4% in a gram panchayat area). The ad valorem fee is ₹100 up to ₹10,000 and then ₹10 per ₹1,000, capped at ₹30,000.
• Karnataka — the stamp duty and registration fee table and the Karnataka Stamp Act (Article 28): a fixed ₹5,000 / ₹3,000 / ₹1,000 by area for a gift inside the family listed in the article, with a ₹1,000 fee; 5% plus 2% otherwise.
• Telangana — the Ready Reckoner: 2% for a family member and 5% otherwise, with transfer duty outside gram panchayat areas and a 0.5% fee between ₹2,000 and its cap.
• Gujarat — the Gujarat Stamp Act on GARVI (Article 28 with Article 20 and section 3A) and GARVI’s registration fee help file: ₹3.50 for every ₹100, plus 40% additional duty, plus a 1% fee.

The Sub-Registrar assesses the duty on the value the office accepts, and some areas add a local cess; treat the figure as an estimate and confirm it before you buy the stamp.

Income tax on a gift

For the donor, a gift is not a transfer, so there is no capital-gains tax (Income-tax Act, 2025, s.70(1)(b); s.47(iii) of the 1961 Act). For the donee:

• A gift from a relative is not income (s.92(3)(a)). The Act’s list of relatives (s.92(5)(g)) is the spouse; brothers and sisters; the spouse’s brothers and sisters; the brothers and sisters of either parent; any lineal ascendant or descendant of the individual or of the spouse; and the spouses of all of these. A nephew, niece or cousin is not on that list.
• From anyone else, if the gifts received in the tax year come to more than ₹50,000, the whole amount (for immovable property, its stamp duty value) is taxed as income from other sources (s.92(2)(m)).
• Gifts on the occasion of the individual’s marriage, under a will, or by inheritance are outside the charge (s.92(3)).
• When the donee later sells, the cost is the donor’s cost and the donor’s holding period counts (s.73, Table Sl. No. 1).
• Income from an asset gifted to the donor’s spouse or son’s wife is added back to the donor’s income (s.99).
• A gift of ₹2,00,000 or more must not be received in cash from one person in a day or for one occasion (s.186; s.269ST of the 1961 Act): the penalty equals the amount received. Pay by bank transfer, cheque or draft and record the reference in the deed.

At the Sub-Registrar’s office

• Pay the stamp duty by e-stamp paper or e-challan before signing, in the name of one of the parties, and print the deed on it (or leave the space this tool reserves at the top of page 1).
• Present the signed deed for registration within four months of signing (Registration Act, s.23). A delay can be condoned up to four more months on payment of a fine of up to ten times the fee (s.25).
• The donor, the donee and both witnesses normally attend with photo ID and passport photographs; biometrics are taken at the office.
• Carry the title documents, the latest property tax receipt, the society’s no-objection letter where there is a society, the encumbrance certificate where the State issues one, and the valuation or ready-reckoner extract.
• After registration, apply for mutation in the municipal and revenue records and, for a society flat, for transfer of the share certificate.

Gift, will or relinquishment?

• A gift takes effect now: ownership moves on registration, and it cannot be revoked at will (Transfer of Property Act, s.126 allows revocation only on an agreed event, never at the donor’s pleasure).
• A will takes effect only on death, can be changed any time, needs no stamp duty, and registration is optional — see the Will Generator.
• A relinquishment or release deed is what a co-owner or heir signs to give up a share in property they already share with the others; it is not the right document for giving property to someone who owns no part of it — see the Relinquishment Deed Generator.

Limitations

• A generic template, not legal advice. Have a lawyer review it, especially for agricultural land, ancestral or coparcenary property, a mortgaged property, a non-resident donor or donee, or a gift that affects anyone’s inheritance.
• Stamp duty and registration figures are estimates from the published schedules of Maharashtra, Karnataka, Telangana and Gujarat; other States use the rate you enter. The Sub-Registrar’s assessment decides what you pay, and local cesses and surcharges may apply.
• Muslim law gifts (hiba) follow their own rules on declaration, acceptance and delivery of possession; this template is not drafted for them.
• It does not stamp, register or file anything, and it does not transfer shares or a vehicle — the depository, registrar or RTO does that on its own forms.
• Names and addresses in the Indian scripts (Devanagari, Bengali, Gujarati, Tamil, Telugu and the others) come out right in the preview, the DOCX, the PDF and Print. A script the PDF engine cannot draw, such as Urdu, shows in the DOCX and Print but not in the PDF or the free preview’s pages.

Privacy

Everything happens in your browser. The names, addresses, property details and amounts you type are not uploaded or stored by MySmartCoPilot. Keep a draft in this browser is off unless you switch it on — leave it off on a shared computer, and clear the form when you are done.