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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.
Last reviewed: June 2026 · Updated for AY 2026-27
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.
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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