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TDS
Buyer deducts on full sale value. Section 197 lower-deduction certificate is even more critical for Gulf NRIs — no DTAA credit available since you pay no Gulf personal tax.
Last reviewed: June 2026 · Updated for AY 2026-27
Buyer deducts on full sale value. Section 197 lower-deduction certificate is even more critical for Gulf NRIs — no DTAA credit available since you pay no Gulf personal tax.
LTCG 12.5% without indexation (24+ months hold; Finance Act 2024, from 23 July 2024 — NRIs do not get the resident-only grandfathering). STCG at slab. Section 54/54EC reinvestment can shelter the gain.
Proceeds → NRO → USD 1M/year out with 15CA/CB. Inherited property repatriable with succession proof.
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Cross-border outcomes turn on the specific facts — your day-counts, the timing of your move, the wrappers you hold and the treaty position between the two countries. A small change in any of those can change the answer completely.
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