There are two kinds of Power of Attorney.
A. General Power of Attorney (GPA)
B. Special Power of Attorney (SPA)
(A) General Power of Attorney is executed by a person in favour of another to act on behalf of him generally. It may include management of property, Court matter/litigations, sale of mortgage of property or any other act.
(B) Special Power of Attorney is executed to do a particular act. Power of Attorney holder is answerable to the principal and liable to give accounts to him.
Special Power of Attorney authorizing the agent to present the document executed by the Principal before the Registering Officer concerned and admit the execution thereof, requires to be attested by the Sub Registrar/Registrar in case the Principal resides in India except in Jammu and Kashmir. If the principal resides in Jammu and Kashmir, then it has to be attested by the Magistrate. And if the principal resides outside India, then the power shall be attested by Consul/vice-Consul/Notary Public/Magistrate. Power of Attorney holder is answerable to the principal and liable to give accounts to him