POA has to be attested before Indian consulate in USA 

mere notarised POA would not suffice

Attestation by registered notary at Indian Embassy is sufficient, however, SPA is thereafter required to be stamped and registered with registrar of stamp in India.

Attestation of documents by registered notary would suffice.  After that the POA has to be adjudicated in the Jurisdictional District Registrar's Office in Bangalore, where the property is situated.

Dear client,  

As an NRI planning to purchase a residential plot in Bengaluru, India, and assigning your mother as the GPA (General Power of Attorney) holder, you will need to follow certain procedures and requirements. While I can provide general guidance, it's always recommended to consult with a legal professional or a real estate expert who can advise you based on the most up-to-date information and specific details of your situation.

In India, the requirements and procedures for purchasing property can vary, so it's important to understand the legal framework and adhere to the necessary regulations. Regarding the GPA, the specific requirements may differ based on the state where the property is located. However, here are some general guidelines:

General Power of Attorney (GPA): A GPA is a legal document that allows someone to act on your behalf in various matters, including property transactions. In this case, you would grant the GPA to your mother, authorizing her to handle the purchase of the residential plot.

Notarization: Generally, it's advisable to notarize the GPA document to ensure its validity and authenticity. You can have the document notarized by a registered notary in Texas, USA. Notarization provides an official stamp of authenticity to the document.

Attestation: Depending on the requirements of the Indian jurisdiction, you may need to get the GPA document attested by the Indian Embassy/Consulate in the USA. This is usually done to ensure that the document is recognized and accepted in India. Contact the nearest Indian Embassy/Consulate for specific information on their attestation process.

Additional Requirements: Apart from the GPA, you may also need to provide other documents, such as proof of identity, proof of address, and any other documents requested by the relevant authorities in India. These requirements can vary, so it's crucial to consult with legal professionals who are familiar with the regulations in Bengaluru.

To ensure compliance with all legal requirements, it's strongly recommended to consult with a lawyer specializing in property law or a real estate expert who can guide you through the process and assist you with the necessary documentation.

The attestation of the power of attorney deed by a notary public of the country of your residence would also be sufficient enough.

It is also acceptable by the sub registrar to register the same 

- Being an NRI , you are allowed to purchase residential or commercial property in India.

- Since, you are residing abroad , then you can give a POA to your mother to perform the work on your behalf 

- The said POA should be notarized as per rule of US , and attested from the consulate of India. 

Yes it’s required 

Apostille at Indian Embassy. Valid for all purpose.

A PoA executed in the US may EITHER be duly notarized by a notary public there OR attested by the Indian Embassy/Consulate. Do whatever is more convenient. Either manner of attestation is legally acceptable in India. Within three months of its arrival in India, the attested PoA needs to be adjudicated (meaning assessed for applicable stamp duty) by the registrar of assurances having appropriate jurisdiction. Once adjudication is done, the power agent can legally act on your behalf.