UK · Property

Selling Indian property from the UK

TDS, capital gains, lower-deduction certificate and repatriation when you sit in the UK and the buyer sits in India.
01

TDS at source

Buyer deducts TDS on full sale value (not gain) under Section 195 — 12.5% for LTCG (plus surcharge/cess, effectively ~13–15%) or slab/30% for STCG. File a Section 197 lower-deduction certificate to release blocked cash.

02

Repatriation

Proceeds land in NRO. Up to USD 1M/year repatriable with Form 15CA/CB. UK tax treatment runs in parallel — declare the gain on the UK SA return with DTAA credit.

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