If you live abroad and sell property in India, the buyer must deduct tax from the price before paying you. See how much, and how much a lower deduction certificate would leave in your hands at closing.
Apply to the tax department for a lower deduction certificate before the agreement. The buyer then deducts only on your actual gain, and the rest reaches you at closing.
From 1 October 2026 a resident individual or HUF buyer deducts and pays this using their PAN. Companies, firms and NRI buyers still need a TAN.
| Sale price | Long-term (over 24 months) |
| Up to ₹50 lakh | 13.00% |
| ₹50 lakh – ₹1 crore | 14.30% |
| Above ₹1 crore | 14.95% |
| Short-term (24 months or less) | about 31%–43% |
These are 12.5% (or 30% for short-term), plus surcharge and 4% cess. The buyer deducts them from the price and deposits them; you claim the excess back in your return.
Sale proceeds go into your NRO account. You can send up to USD 1 million a financial year abroad from it, with your CA’s certificate and the bank’s remittance forms (Forms 145 and 146, earlier 15CA and 15CB). Read our full guide to selling property in Delhi as an NRI.
We work out the tax and the paperwork before the deal, not after it. One conversation is usually enough.
This calculator gives an estimate for planning. It is not tax or legal advice, and SouthDelhiFloors is a property advisory, not a firm of chartered accountants. Confirm your figures with your CA before you sign, file or deduct.
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