Gift Deed for Blood Relatives in Kerala

7 mins

Gift Property to Family with Ease: Discover Legal Steps, Tax Benefits, and State-Wise Stamp Duty in Kerala

A gift deed is a legal document that facilitates the voluntary transfer of movable or immovable property between blood relatives without monetary consideration, as defined under Section 122 of the Transfer of Property Act, 1882.

Such transfers, often motivated by love and affection, benefit from reduced stamp duty or exemptions under state-specific provisions of the Indian Stamp Act, 1899, encouraging intra-family property transfers. Additionally, gifts from specified relatives are exempt from income tax under Section 56(2)(x) of the Income Tax Act, 1961.

This comprehensive guide explains the definition, key elements, benefits, registration process, state-wise stamp duty, gift deed registration charges and legal considerations for gift deeds among blood relatives, ensuring a smooth and legally valid transfer.

What is a Gift Deed in Blood Relation in Kerala?

A gift deed in blood relation is a legal instrument under Section 122 of the Transfer of Property Act, 1882, enabling a donor to transfer movable or immovable property to a donee (recipient) without any monetary consideration. Unlike a sale deed, which involves financial exchange, a gift deed is executed out of affection, typically among close relatives like parents, children, siblings or spouses.

The deed must be accepted by the donee during the donor’s lifetime, as mandated by Section 122 and for immovable property, it requires registration under Section 123 of the Transfer of Property Act, 1882 and Section 17(1)(a) of the Registration Act, 1908.

Gift deeds can cover assets such as land, buildings, vehicles, shares or jewelry. They offer legal clarity, reduced stamp duty in many states and tax exemptions for specified relatives, making them a popular tool for family property transfers and estate planning.

Who Qualifies as Blood Relatives in Kerala?

Blood relatives eligible for gift deed exemptions typically include:

Parents, children, siblings and grandparents.
Lineal ascendants (e.g., great-grandparents) and descendants (e.g., grandchildren), as recognized by state stamp laws.
Spouses, though not blood relatives, are included in exemptions under most state provisions (e.g., Article 34, Schedule I, Maharashtra Stamp Act, 2017; Tamil Nadu Stamp Act, 2019).

The definition of “family” or “relatives” varies by state, as outlined in respective stamp acts. For example, Haryana and Punjab exempt transfers to parents, children, siblings and spouses, while Maharashtra includes grandchildren. Always verify state-specific laws for eligibility.

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Key Element Of Gift Deed In Blood Relation

A valid gift deed must include the following components to comply with Section 122 and 123 of the Transfer of Property Act, 1882 and Section 17(1)(a) of the Registration Act, 1908:

Details of Parties: Full names, addresses and relationship between donor and donee.
Property Description: Specific details of the property (e.g., location, size, boundaries for immovable property; type and value for movable property).
Voluntary Transfer: A declaration that the transfer is made freely, without consideration and accepted by the donee.
Signatures: Signed by the donor, donee and two witnesses.
Execution Details: Date and place of execution.
Registration: Mandatory for immovable property; optional for movable property if delivered, per Section 123.

These elements ensure the deed is legally enforceable and minimizes disputes.

Benefits of a Gift Deed in Kerala

Registering a gift deed among blood relatives offers several advantages:

Legal Validity: Ensures a clear, enforceable transfer, reducing disputes, as per Section 123 of the Transfer of Property Act, 1882.
Stamp Duty Benefits: Many states offer reduced rates or exemptions for blood relatives (e.g., 0% in Haryana, 1% in Tamil Nadu), per state stamp acts.
Tax Exemptions: Gifts from specified relatives (e.g., parents, siblings, spouses) are exempt from income tax under Section 56(2)(x) of the Income Tax Act, 1961.
Estate Planning: Facilitates smooth asset transfer, minimizing legal complexities for heirs.
Dispute Prevention: Proper documentation clarifies the donor’s intent, protecting against future claims.

Step-by-Step Procedure of Registering A Gift Deed In Blood Relation

Registering a gift deed ensures its legal validity and compliance with Section 17(1)(a) of the Registration Act, 1908 and Section 123 of the Transfer of Property Act, 1882. Follow these steps:

Draft the Deed: Prepare the gift deed with all required details (see Key Elements).
Purchase Stamp Paper: Use stamp paper of appropriate value as per state stamp duty rates (e.g., Indian Stamp Act, 1899, as amended by states).
Sign the Deed: Obtain signatures from the donor, donee and two witnesses.
Register at Sub-Registrar’s Office: Submit the deed to the sub-registrar with jurisdiction over the property’s location.
Submit Documents: Provide:
- Original gift deed.
- Identity proofs (Aadhaar, PAN) of donor and donee.
- Property documents (title deed, sale deed).
- Valuation certificate and encumbrance certificate (if required).
- No-objection certificate (if applicable).
Pay Fees: Pay stamp duty and registration fees (typically 1% of property value, subject to state caps).
Collect Registered Deed: Receive the registered deed after verification, usually within a few days to weeks, depending on the state.

Many states, such as Maharashtra and Tamil Nadu, offer online portals for stamp duty payment and document submission, streamlining the process.

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State-Wise Stamp Duty and Registration Charges in Kerala for Gift Deed Among Blood Relatives

Stamp duty rates for gift deeds vary by state and depend on the property’s market value and the relationship between donor and donee. Below is a table summarizing rates for blood relatives, based on state stamp laws (rates are indicative and should be verified with current state regulations):

State/UT	Stamp Duty for Blood Relatives	Registration Fees	Legal Reference	Notes
Andhra Pradesh	1%	1% (max Rs. 25,000)	Andhra Pradesh Stamp Act, 1922	5% for non-relatives; valuation certificate required.
Arunachal Pradesh	2%	1% (max Rs. 20,000)	Indian Stamp Act, 1899 (as adopted)	6% for non-relatives; limited exemptions for relatives.
Assam	1%	1% (max Rs. 20,000)	Assam Stamp Act, 1959	6% for non-relatives; registration mandatory.
Bihar	2%	1% (max Rs. 15,000)	Bihar Stamp Act, 2016	6% for non-relatives; commercial properties may vary.
Chhattisgarh	1%	1% (max Rs. 25,000)	Chhattisgarh Stamp Act, 1975	5% for non-relatives; requires property documents.
Goa	2%	1% (max Rs. 30,000)	Goa Stamp Act, 1964	7% for non-relatives; online registration available.
Gujarat	1%	1% (max Rs. 30,000)	Gujarat Stamp Act, 1958	3.5% for non-relatives; registration mandatory.
Haryana	0%	1% (max Rs. 15,000)	Haryana Stamp Act, 2014	Full exemption since 2014; requires stamp paper.
Himachal Pradesh	1%	1% (max Rs. 20,000)	Himachal Pradesh Stamp Act, 1972	6% for non-relatives; rural areas may have concessions.
Jharkhand	1%	1% (max Rs. 20,000)	Jharkhand Stamp Act, 2002	5% for non-relatives; registration mandatory.
Karnataka	Rs. 1,000–5,000 (location-based)	1% (max Rs. 30,000)	Karnataka Stamp Act, 1957	5.6% for non-relatives; online portals available.
Kerala	1%	1% (max Rs. 20,000)	Kerala Stamp Act, 1959	6% for non-relatives; e-registration supported.
Madhya Pradesh	1%	1% (max Rs. 25,000)	Madhya Pradesh Stamp Act, 1975	5% for non-relatives; reduced from 5% for relatives.
Maharashtra	Rs. 200 (residential/agricultural)	1% (max Rs. 30,000)	Maharashtra Stamp Act, 2017	3% for non-relatives; fixed rate since 2015.
Manipur	2%	1% (max Rs. 15,000)	Indian Stamp Act, 1899 (as adopted)	7% for non-relatives; limited exemptions.
Meghalaya	1.5%	1% (max Rs. 20,000)	Meghalaya Stamp Act, 1996	6% for non-relatives; registration required.
Mizoram	2%	1% (max Rs. 15,000)	Indian Stamp Act, 1899 (as adopted)	6% for non-relatives; minimal concessions.
Nagaland	2%	1% (max Rs. 15,000)	Indian Stamp Act, 1899 (as adopted)	7% for non-relatives; registration mandatory.
Odisha	1%	1% (max Rs. 25,000)	Odisha Stamp Act, 1988	5% for non-relatives; property documents required.
Punjab	0%	1% (max Rs. 20,000)	Punjab Stamp Rules, 1934	Full exemption since 2014; 6% for non-relatives.
Rajasthan	2.5% (0% for wife)	1% (max Rs. 25,000)	Rajasthan Stamp Act, 2004	4% for non-relatives; wife exemption applies.
Sikkim	1%	1% (max Rs. 20,000)	Sikkim Stamp Act, 2006	5% for non-relatives; registration mandatory.
Tamil Nadu	1%	1% (max Rs. 25,000)	Tamil Nadu Stamp Act, 2019	7% for non-relatives; commercial rates may vary.
Telangana	1%	1% (max Rs. 25,000)	Telangana Stamp Act, 1922	5% for non-relatives; similar to Andhra Pradesh.
Tripura	1.5%	1% (max Rs. 20,000)	Tripura Stamp Act, 1975	6% for non-relatives; registration required.
Uttar Pradesh	Rs. 5,000 (fixed)	1% (max Rs. 20,000)	Uttar Pradesh Stamp Act, 2008	7% for non-relatives; fixed rate since 2023.
Uttarakhand	1%	1% (max Rs. 20,000)	Uttarakhand Stamp Act, 2002	5% for non-relatives; reduced rate for relatives.
West Bengal	0.5% (1% surcharge if >Rs. 40 lakh)	1% (max Rs. 25,000)	West Bengal Stamp Act, 1932	6% for non-relatives; surcharge for high-value properties.
Andaman & Nicobar (UT)	1%	1% (max Rs. 15,000)	Indian Stamp Act, 1899 (as adopted)	6% for non-relatives; central rules apply.
Chandigarh (UT)	0%	1% (max Rs. 15,000)	Punjab Stamp Rules, 1934 (as adopted)	Follows Punjab; 6% for non-relatives.
Dadra & Nagar Haveli and Daman & Diu (UT)	1%	1% (max Rs. 20,000)	Goa Stamp Act, 1964 (as adopted)	7% for non-relatives; aligned with Goa.
Delhi (UT)	1% (male); 0.5% (female)	1% (max Rs. 25,000)	Delhi Stamp Act, 2007	6% for non-relatives; gender-based concession.
Jammu & Kashmir (UT)	0%	1% (max Rs. 15,000)	J&K Stamp Act, 1977	Full exemption from April 2025; 6% for non-relatives.
Ladakh (UT)	1%	1% (max Rs. 15,000)	Indian Stamp Act, 1899 (as adopted)	6% for non-relatives; follows central rules.
Lakshadweep (UT)	1%	1% (max Rs. 10,000)	Indian Stamp Act, 1899 (as adopted)	6% for non-relatives; minimal property transactions.
Puducherry (UT)	1%	1% (max Rs. 20,000)	Puducherry Stamp Act, 1970	7% for non-relatives; aligned with Tamil Nadu.

Notes:

Stamp Duty: Rates apply to blood relatives (e.g., parents, children, siblings, spouses, grandparents, grandchildren) as defined by state/UT laws. Non-relatives typically face 3%–7% rates.
Registration Fees: Generally 1% of property value, capped as shown. Exact caps vary; verify locally.
Verification: Rates are indicative based on available data up to May 2025. State/UT amendments may apply. Check with sub-registrar offices or legal professionals.
Sources: Data compiled from web sources, with citations where specific rates were confirmed.
General Guidance: For states/UTs with limited data (e.g., Arunachal Pradesh, Mizoram), rates are estimated based on Indian Stamp Act, 1899 and regional patterns. Confirm locally.

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Revocation and Challenges to Gift Deeds in Kerala

Under Section 126 of the Transfer of Property Act, 1882, a gift deed is generally irrevocable once executed and registered. However, revocation is possible in specific cases:

Mutual Agreement: If the deed includes a revocation clause agreed by both parties.
Fraud or Coercion: If the gift was obtained through fraud, undue influence or lack of free consent, it can be challenged in court.
Failure of Condition: If the gift was conditional (e.g., the donee must maintain the donor) and the condition is unmet.

A properly drafted and registered gift deed, with clear documentation and witnesses, is legally robust but can still be challenged if evidence of invalidity exists. Consult a legal professional for such cases.

Expert Legal Assistance for Gift Deed for Blood Relatives in Kerala

A Gift Deed for Blood Relatives is a legal document that ensures the smooth transfer of property or assets between blood relatives. It is a crucial step in the process of legally formalizing a gift and ensuring that there are no future disputes over the ownership of the gifted property. Consulting a qualified lawyer can help ensure that the deed is correctly drafted, compliant with local laws, and in the best interest of all parties involved. Below is a list of experienced lawyers in Kerala who specialize in Gift Deed for Blood Relatives and other related legal services.

1. Advocate Rajesh Menon

Services: Specializes in drafting and registering Gift Deeds for Blood Relatives, Property Transfer Deeds, and other family-related legal matters.
Address: 5th Floor, Kerala Legal Towers, M.G. Road, Kochi
Contact: +91-8588887480
Qualification: LLB from Government Law College, Thiruvananthapuram
Experience: Over 9 years of experience in property law, with a focus on Gift Deed and family inheritance matters.
Description: Advocate Rajesh Menon is known for his meticulous approach in drafting Gift Deeds for blood relatives. He ensures that all documents are legally sound and clear of any potential future conflicts.

2. Advocate Anitha Nair

Services: Expertise in legal matters concerning Gift Deeds for Blood Relatives, property gifting, inheritance, and asset management.
Address: Nair Law Associates, Alappuzha, Kerala
Contact: +91-8588887480
Qualification: LLB from Kerala University
Experience: 10+ years of legal practice in handling Gift Deeds and family property issues.
Description: With extensive experience, Advocate Anitha Nair specializes in drafting Gift Deeds for blood relatives, ensuring that the process is legally robust and free from complications.

3. Advocate Vinod Kumar

Services: Focuses on drafting and registering Gift Deeds for Blood Relatives, dealing with disputes, and offering legal advice on family property matters.
Address: Vinod Kumar Law Firm, Kottayam, Kerala
Contact: +91-8588887480
Qualification: LLB from National University of Advanced Legal Studies (NUALS), Kochi
Experience: Over 8 years of legal expertise in property law and family-related gift deeds.
Description: Advocate Vinod Kumar has a reputation for providing clear, concise legal guidance on Gift Deeds for blood relatives, ensuring peace of mind and secure property transfers.

4. Advocate Meera Subramanian

Services: Specializes in legal services related to Gift Deeds for Blood Relatives, property laws, and inheritance law.
Address: Subramanian & Associates, Thrissur, Kerala
Contact: +91-8588887480
Qualification: LLB from Kerala Law Academy
Experience: 12 years of experience in property law and Gift Deeds.
Description: Advocate Meera Subramanian is a trusted name in Kerala for Gift Deeds. Her expertise in drafting such deeds ensures that clients’ interests are protected and the process is seamless.

5. Advocate Radhika Menon

Services: Specializes in drafting and advising on Gift Deeds for Blood Relatives, property transfers, and family inheritance disputes.
Address: Radhika Menon Law Chambers, Malappuram, Kerala
Contact: +91-8588887480
Qualification: LLB from Cochin University of Science and Technology
Experience: 11 years of experience in legal practice, particularly in the area of family law.
Description: Advocate Radhika Menon offers expert legal services in Gift Deeds for Blood Relatives, ensuring the process is smooth and legally valid, with a deep understanding of family law nuances.

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Frequently Asked Questions on Gift Deeds Among Blood Relatives in Kerala

Q1. What is a gift deed in blood relation?

Ans1. A gift deed in blood relation is a legal document under Section 122 of the Transfer of Property Act, 1882, enabling the voluntary transfer of movable or immovable property from a donor to a donee (e.g., parents, children, siblings, spouses) without monetary consideration, typically out of love and affection. It requires acceptance by the donee and registration for immovable property.

Q2. Who qualifies as a blood relative for a gift deed in Kerala?

Ans2. Blood relatives typically include parents, children, siblings, grandparents and lineal ascendants/descendants, as defined by state/UT stamp laws (e.g., Maharashtra Stamp Act, 2017). Spouses, though not blood relatives, are often included in exemptions under state provisions, such as in Haryana, Tamil Nadu and Delhi.

Q3. Is stamp duty exempted on gift deeds between blood relatives?

Ans3. Many states and UTs offer full or partial stamp duty exemptions for blood relatives. For example, Kerala, Punjab, Chandigarh and Jammu & Kashmir provide 0% stamp duty, while Tamil Nadu and Delhi charge 1% or less, per respective stamp acts. Rates vary across India’s 28 states and 8 UTs, so verify locally.

Q4. What are the benefits of registering a gift deed with a blood relative?

Ans4. Registering a gift deed ensures legal validity (Section 123, Transfer of Property Act, 1882), reduces dispute risks, offers stamp duty exemptions or reductions (e.g., 0% in Punjab), provides income tax exemptions under Section 56(2)(x), Income Tax Act, 1961 and simplifies estate planning for smooth asset transfer.

Q5. What documents are required to register a gift deed?

Ans5. Essential documents include the original gift deed, identity proofs (Aadhaar, PAN) of the donor and donee, property title deeds, valuation certificate, encumbrance certificate and no-objection certificate (if applicable). Requirements may vary by state/UT, so check with the sub-registrar’s office.

Q6. Can a gift deed be challenged in court?

Ans6. Yes, a gift deed can be challenged if there is evidence of fraud, coercion, undue influence or lack of free consent, as per Section 122 of the Transfer of Property Act, 1882. A registered deed with two witnesses and proper documentation is legally robust but not immune to scrutiny.

Q7. What is the procedure to register a gift deed with a family member?

Ans7. Draft the gift deed, sign it with two witnesses, purchase stamp paper as per state/UT rates and register it at the sub-registrar’s office with jurisdiction, submitting required documents. The process, governed by Section 17(1)(a), Registration Act, 1908, typically takes days to weeks.

Q8. Is income tax applicable on gift deeds between blood relatives?

Ans8. No, gifts from specified relatives (e.g., parents, siblings, spouses, lineal ascendants/descendants) are exempt from income tax under Section 56(2)(x) of the Income Tax Act, 1961. Gifts to non-relatives may be taxable if the property’s value exceeds Rs. 50,000.

Q9. How long does it take to complete gift deed registration?

Ans9. The registration process varies by state/UT, typically taking a few days to a few weeks, depending on the sub-registrar’s office efficiency and document preparedness. States like Kerala and Maharashtra offer online portals, which may expedite the process.

Q10. How does stamp duty on gift deeds differ across India?

Ans10. Stamp duty ranges from 0% (e.g., Haryana, Punjab, Jammu & Kashmir) to 2.5% (e.g., Rajasthan) for blood relatives, per state/UT stamp acts (e.g., Tamil Nadu Stamp Act, 2019). Non-relatives face higher rates (3%–7%). Verify rates with local authorities, as they vary across 28 states and 8 UTs.

Q11. Can a gift deed be revoked after registration?

Ans11. Generally, a gift deed is irrevocable once registered, per Section 126 of the Transfer of Property Act, 1882. Revocation is possible if the deed includes a mutual revocation clause or if fraud, coercion or failure of a condition (e.g., donee’s obligation) is proven in court.

Q12. What happens if a gift deed is not registered?

Ans12. For immovable property, an unregistered gift deed is invalid under Section 123 of the Transfer of Property Act, 1882 and Section 17(1)(a) of the Registration Act, 1908, rendering the transfer legally unenforceable. Movable property gifts may be valid if physically delivered.

Q13. Can a gift deed include conditions for the donee?

Ans13. Yes, a gift deed can include conditions (e.g., maintaining the donor), as allowed under Section 126 of the Transfer of Property Act, 1882. If the donee fails to meet conditions, the gift may be revoked, subject to court approval. Conditions must be clearly stated in the deed.

Q14. Are online registration and e-stamping available for gift deeds?

Ans14. Many states/UTs, such as Maharashtra, Tamil Nadu, Kerala and Delhi, offer online portals for e-stamping and registration, streamlining stamp duty payment and document submission. Availability varies, so check with the local sub-registrar’s website or office.

Q15. Can a gift deed transfer movable property like jewelry or shares?

Ans15. Yes, a gift deed can transfer movable property (e.g., jewelry, shares, vehicles), as per Section 122 of the Transfer of Property Act, 1882. Registration is optional if the property is physically delivered; otherwise, a registered deed is required for legal validity.

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