NRI
Selling or inheriting property in India and moving the money abroad
Selling is mostly paperwork: title, tax and banking. Getting the order right saves months and a lot of blocked tax.
Answer a few questions and get your list →What the law says
Buyers must deduct tax (TDS) from payments to NRI sellers on the full sale value unless a lower/nil deduction certificate is obtained. From 1 April 2026 these rules sit in the Income-tax Act, 2025 (renumbered sections and forms). Repatriation is governed by FEMA and RBI rules.
General information, not legal advice.
Papers that usually help
- Title deed and chain of earlier deeds
Buyers and banks check the full chain. - Purchase cost proof: original sale deed value, payment records, improvement bills
Capital gains (and TDS certificate) are worked out from it. - Death certificate, will/probate or succession/legal heir papers, and mutation in your name
Needed before you can sell. - Release / relinquishment deeds or consent of other heirs
A sale without all co-owners is risky for buyers. - Apply for a lower/nil TDS certificate (through a CA) before the sale
Avoids TDS on the full sale value. - PAN, passport, OCI card, overseas address proof
Required for the deed, TDS and bank. - Sale PoA executed abroad (consulate, or notary + apostille), stamped in India
Registrars reject improperly executed PoAs. - Buyer's TDS payment proof and TDS certificate
Needed for your tax return and repatriation. - CA certificate and online declaration for the remittance (Forms 15CA/15CB or new equivalents)
Banks need it before sending money abroad. - NRO statement showing sale proceeds and the bank's remittance form
Banks track repatriation limits. - Ask your bank to redesignate old resident accounts as NRO
FEMA requires resident accounts to be redesignated when you become NRI; frozen accounts are a common result. - Indian income-tax return for the year of sale
Claims refund of excess TDS and shows tax compliance.
Questions Saboot will ask you
- What are you doing?
- What kind of property?
- How long has it been owned (by you or the person you inherited from)?
- Have you applied for a lower/nil TDS certificate?
- Will you be in India to sign the sale deed?
- Which Indian account will receive the money?
- Are other heirs involved?
Sources
- Reserve Bank of India — FEMA rules for NRIs
- Income Tax e-filing portal (official) — the Income-tax Act, 2025 applies from 1 Apr 2026
Common situations
- Sell my India property and send money abroad
- Inherited property in India — sell and repatriate
- High TDS deducted on my sale as an NRI
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