NRI Property Sale — Tax Planning & Compliance

Sell Indian Property Smartly — Minimise Tax, Maximise Proceeds

✦ Lower TDS Certificate — Form 128 [old-13] ✦ Section 82/85 [old-54/54EC] Exemptions Claimed ✦ Full Repatriation Support
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What is NRI Property Sale Tax Planning?

When an NRI sells a property in India, the transaction triggers multiple tax and compliance obligations: (a) Capital gains tax — Long-term (LTCG at 20% with indexation, or 12.5% without — post Budget 2024) if held over 2 years; Short-term (STCG at slab rates) if held under 2 years; (b) TDS by the buyer — 20% TDS (plus surcharge and cess) on the sale consideration for LTCG, or 30% for STCG — significantly higher than resident seller TDS; (c) Repatriation compliance — Form 145/146 [old Form 15CA/15CB] for moving proceeds abroad; (d) ITR filing to report the capital gain.

VITTAX's NRI property sale service covers pre-sale tax planning (exemptions under Section 82, 86, 85 - bonds [old sections 54, 54F, 54EC — bonds]), lower TDS certificate applications (Form 128 [old-13] to reduce buyer TDS from 20% to the actual tax rate), computation of capital gains, ITR filing, and repatriation assistance — ensuring you legally pay the minimum required tax and can move the proceeds out of India.

⚠️ TDS on NRI property sale is 20–30% — often much higher than actual tax liability. Getting Form 128 [old-13] before the sale is critical to avoid excess TDS blockage.

Who Needs This?

NRI Property Sellers: NRIs planning to sell residential or commercial property in India
Post-Sale ITR: NRIs who have already sold property and need to file ITR
Buyers of NRI Property: Buyers of NRI property uncertain about correct TDS rate
Inherited Property: NRIs who received property by inheritance and wish to sell

Our Process

1

Pre-Sale Tax Planning

Compute estimated capital gain; identify exemption eligibility (Sec 82,85,86 [old-54, 54EC]); advise on timing.

2

Form 128 [old-13] Application

Apply for lower/nil TDS certificate before sale so buyer deducts less TDS.

3

Sale Execution Support

Assist buyer with correct TDS compliance; provide CA certificate if needed.

4

Capital Gains ITR Filing  [By July 31]

File ITR-2 with Schedule CG; claim exemptions if reinvestment made.

5

Repatriation

Form 145/146 [old-15CA/15CB] and bank coordination to move sale proceeds abroad.

Pricing

Pre-Sale Advisory

₹5,999

Tax planning + Form 128 [old-13] application

Ideal for: NRIs planning a sale — get this done BEFORE the sale

  • Capital gains computation
  • Exemption analysis
  • Form 128 [old-13] lower TDS application
  • Written advisory report
VITTAX Fee: ₹5,999  |  Govt. Fees: Nil
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POPULAR

Full Property Sale Package

₹9,999

Pre-sale + ITR + Repatriation

Ideal for: NRIs wanting end-to-end property sale compliance

  • Everything in Pre-Sale Advisory
  • ITR-2 filing with Schedule CG
  • Form 145/146 [old-15CA/15CB] for repatriation
  • Bank instruction coordination
VITTAX Fee: ₹9,999  |  Govt. Fees: Nil
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FAQs

Why is TDS on NRI property sale so high (20–30%)?

TDS is deducted at the maximum marginal rate applicable to capital gains for NRIs. This is often higher than the actual tax — which is why getting a Form 128 [old-13] lower TDS certificate before the sale is critical to avoid TDS blockage.

Can I reinvest the gain to save tax?

Yes — under Section 82 [old-54] (reinvest in another residential property within 2 years), Section 85 [old-54EC] (invest in NHAI/REC bonds within 6 months, up to ₹50 lakh), or Section 86 [old-54F] (if selling a non-residential asset). We advise on the best strategy.

What if the buyer already deducted excess TDS?

We file your ITR claiming the excess TDS as a refund. Income Tax refunds for NRIs are directly credited to the NRO/NRE account.

Quick Enquiry

Pre-Sale Advisory₹5,999
Full Property Package₹9,999

At a Glance

LTCG Rate20% / 12.5%
Buyer TDS (LTCG)20%+
Buyer TDS (STCG)30%+
ITR DeadlineJuly 31

⚡ Exemption Sections

Sec 82 [old-54]New House Property
Sec 85 [old-54EC]NHAI/REC Bonds
Sec 86 [old-54F]Non-Res Asset → House
Lower TDSForm 128 [old-13]

Selling Indian Property? Plan Your Tax First — Call VITTAX Today

Form 128, exemption claims, ITR filing, repatriation — complete NRI property sale compliance under one roof

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