What is Power of Attorney [PoA] : Power of Attorney is an written instrument executed by a person, authorizing the person named therein, to do some specified acts on behalf of the executor, such acts which otherwise could be done by executor only. The person who gives the power / authority is called the “Donor” or “Principal” and to whom the power is given is called the “Donee” or the “Attorney”. The said Attorney acts as an agent of the Principal. Power of Attorney is a very important instrument, which facilitates in the running and conducting of businesses, prosecuting and representing legal cases in the Court of law and also making due representations before various statutory authorities, including tax and revenue authorities. It is also a very important medium in effecting the transfers of immovable properties. PoA ordinarily are of two types: General and Special. A General PoA authorizes the Attorney to act on behalf of his Principal in all matters of a particular n