NRI
Selling property in India as an NRI: a checklist
TDS on the full sale value, lower deduction certificates, capital gains and repatriation — in the order you will meet them.
- Published
- Law stated as on
- Author
- Rohit Agarwal
- Reading time
- 3 min
Professionally reviewed by Rohit Agarwal (demo) on 04 Oct 2026.
When a non-resident sells property in India, the buyer must deduct tax on the sale consideration, which often exceeds the actual tax on the gain.
Before the sale
- Work out the likely capital gain and exemptions available
- Apply for a lower or nil deduction certificate if TDS would be excessive
After the sale
- File your return to claim any refund of excess TDS
- Obtain Form 15CA/15CB for repatriation and keep bank records ready