International Desk · NRI services NRI taxation, sorted from wherever you are.
Selling a flat in India, renting one out or moving money abroad? We handle the Indian tax and FEMA side for non-resident Indians, so the buyer, the bank and the tax department each get what they need.
Overview
When a non-resident sells property in India, the buyer has to deduct tax at source before paying. Without a lower deduction certificate, that deduction is often made on the entire sale price, which can lock up far more money than the tax actually due on the gain.
The Income-tax Act, 2025 applies from 1 April 2026 and has renumbered most of the forms involved. The lower deduction certificate is now applied for in Form 128 (earlier Form 13), and remittance reporting uses Forms 145 and 146 (earlier Forms 15CA and 15CB). We work with the new forms and keep track of the transition rules for transactions that straddle the change.
What we handle for NRIs
Property sale by NRIs
Capital gains computation, the holding period, reinvestment exemptions and what the buyer needs to deduct and deposit.
Lower TDS certificate
Application in Form 128 with a supporting computation and documents, and follow-up with the Assessing Officer until the certificate is issued.
Repatriation of funds
Remittances from NRO accounts within the FEMA limit of USD 1 million per financial year, with Form 145 and the Chartered Accountant's certificate in Form 146.
Income-tax returns for NRIs
Rental income, interest and capital gains, refunds of excess TDS, and treaty relief with a Tax Residency Certificate and Form 41.
Residential status
Day-count analysis, RNOR status for returning Indians and reporting of global income once you become resident.
Rent paid to NRIs
Tenants' TDS obligations on rent paid to non-residents, lower deduction certificates for rent and NRO account credits.
How a property sale works with us
01 · Share the facts
Property details, purchase and improvement costs, the sale agreement and your residential status.
02 · Get the numbers
We compute the capital gain and the tax, and tell you what the buyer should deduct.
03 · File the paperwork
Form 128 for the lower TDS certificate, then Forms 145 and 146 when the money is remitted.
04 · Close the year
Your income-tax return, the refund of any excess TDS and records for your country of residence.
Documents to keep ready
- PAN card
- Passport and visa or OCI pages
- Purchase deed and receipts for improvements
- Sale agreement or draft deed
- NRO and NRE bank account details
- Tax Residency Certificate, if claiming treaty relief
Frequently asked questions
Does the buyer have to deduct TDS when an NRI sells property in India?
Yes. The buyer must deduct tax at source before paying a non-resident seller and deposit it with the government. Without a lower deduction certificate, the deduction is often made on the whole sale price rather than on the gain.
How can an NRI reduce TDS on a property sale?
By applying for a lower or nil deduction certificate in Form 128 (earlier Form 13) before the sale is completed. The certificate is issued for the tax expected on the actual capital gain, and the buyer deducts at that rate.
Can I send the sale proceeds abroad?
Yes. NRIs can remit up to USD 1 million per financial year from their NRO account once the tax has been paid. The bank will ask for Form 145 and, in most cases, a Chartered Accountant's certificate in Form 146 (earlier Forms 15CA and 15CB).
Do NRIs need to file an income-tax return in India?
If your Indian income is above the basic exemption limit, or you want a refund of excess tax deducted on a property sale, rent or interest, you should file a return.
Can you work with me while I live abroad?
Yes. NRI matters can be handled over email, phone and video calls, with documents shared online. If any step needs you or a representative in India, we tell you well in advance.
Selling property in India from abroad?
Send us the details before you sign. A lower TDS certificate takes time, so the earlier we start, the more of your money stays yours.