Property & InheritanceProperty sale, lower-TDS certificate, capital gains and repatriation under FEMA.
When an NRI sells Indian property the buyer must deduct TDS at 12.5% (LTCG) or 30%+ (STCG) on the full sale value unless a Section 197 lower-deduction certificate is obtained first. Capital gains can be sheltered under Section 54, 54F or 54EC. Repatriation routes through NRO and Form 15CA/CB.
Last reviewed: June 2026 · Updated for AY 2026-27
Regi Tom Antony, FCA — a practicing Chartered Accountant who advises NRIs, OCIs and returning founders on the same questions every week. Every page here is drawn from the book and live engagements, not stock copy.
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- 01TDS on sale of property by NRI (Sec. 195)
- 02Lower-deduction certificate to release blocked TDS
- 03Capital gains exemption — Sec. 54 / 54F / 54EC
- 04Repatriation of sale proceeds via Form 15CA/CB
- 05Inheritance, gift and Power of Attorney planning
- 06Builder dispute and clean-title coordination
Tell us the situation. We'll send back the next step.
Two sentences is plenty for the first reply. Direct, written, by Regi.
Answered, candidly.
- The buyer wants to deduct 12.5%+ TDS — can I lower it?
- Short answer: depends on residency, corridor and timing. Long answer is in the engagement — book a call to walk it through.
- Can I reinvest in another Indian property to save tax?
- Short answer: depends on residency, corridor and timing. Long answer is in the engagement — book a call to walk it through.
- Inherited property — what's the cost basis for capital gains?
- Short answer: depends on residency, corridor and timing. Long answer is in the engagement — book a call to walk it through.
- Can I gift my Indian flat to my parents tax-free?
- Short answer: depends on residency, corridor and timing. Long answer is in the engagement — book a call to walk it through.
Next: Return Planning & RNOR
OCI status, PAN/Aadhaar, NRE-NRO routing and FEMA compliance for everyday moves.
NRI Taxation
Residency, ITR filing, TDS, DTAA, Schedule FA — for NRIs and OCIs based overseas.
Open →OCI / FEMA & Repatriation
RNOR window, the 182-day test, asset migration and the April 2026 deadline.
Open →Return Planning & RNOR
OCI status, PAN/Aadhaar, NRE-NRO routing and FEMA compliance for everyday moves.
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