NRI › NRI property sale & repatriation
Inherited property in India — sell and repatriate
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
- What are you doing? Selling or claiming inherited property
Where you stand
- Next step Get the tax certificate and bank documents sorted before the sale — repatriation needs them.
Papers to gather
- Title deed and chain of earlier deeds
Buyers and banks check the full chain. Where: Your records; sub-registrar. - Purchase cost proof: original sale deed value, payment records, improvement bills
Capital gains (and TDS certificate) are worked out from it. Where: Your records, builder receipts. - Death certificate, will/probate or succession/legal heir papers, and mutation in your name
Needed before you can sell. Where: Municipality, court, revenue office. - PAN, passport, OCI card, overseas address proof
Required for the deed, TDS and bank. Where: Your documents. - Buyer's TDS payment proof and TDS certificate
Needed for your tax return and repatriation. Where: From the buyer; income-tax portal. - 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. - Indian income-tax return for the year of sale
Claims refund of excess TDS and shows tax compliance. Where: Income-tax portal / CA.
You may also need, depending on your answers
- 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.
- 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.
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 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?
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

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