NRI › NRI property sale & repatriation
High TDS deducted on my sale as an NRI
What usually matters in this situation, and the papers to keep ready before you meet an advocate or free legal aid (call 15100).
Make my own list — free, 2 minutesYour situation
- Have you applied for a lower/nil TDS certificate? Not yet
Where you stand
- Next step Get the tax certificate and bank documents sorted before the sale — repatriation needs them.
Papers to gather
- PAN, passport, OCI card, overseas address proof
Required for the deed, TDS and bank. Where: Your documents. - CA certificate and online declaration for the remittance (Forms 15CA/15CB or new equivalents)
Banks need it before sending money abroad. Where: Your chartered accountant; bank. - NRO statement showing sale proceeds and the bank's remittance form
Banks track repatriation limits. Where: Your bank.
You may also need, depending on your answers
- 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.
- 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.
- 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.
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.
Saboot will also ask
- What are you doing?
- Which Indian account will receive the money?
Similar situations
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
The full guide: Selling or inheriting property in India and moving the money abroad · All situations