Sell your Indian property without locking up cash in excess TDS. AVS & Associates handles capital gains tax on property for NRIs — lower-TDS certificates, exemptions and refunds.
When an NRI sells immovable property in India, the gain is taxable as capital gains, and the buyer is required to deduct TDS under Section 195 — typically at rates far higher than the actual tax that may be due. Long-term gains (on property held beyond the prescribed period) and short-term gains are taxed differently, and recent Finance Acts have revised the rates and indexation rules, so the applicable position must be checked for the year of sale.
AVS & Associates manages capital gains tax on property for NRI sellers end to end — from computing the real liability to recovering excess TDS — so you do not leave money locked with the department.
The biggest pain point for NRI sellers is cash flow: a large TDS is deducted on the full sale value, not on the gain. We address this directly.
Capital gains can be substantially reduced or deferred by reinvesting in a residential house (Sections 54 / 54F) or in specified bonds (Section 54EC), subject to conditions and time limits. We plan these around your circumstances. After the sale, repatriating the proceeds abroad requires Form 15CA/15CB and adherence to FEMA limits, which we also handle.
Our integrated approach means the tax computation, the lower-TDS certificate, the exemption planning and the repatriation paperwork are all handled by one firm — with no gaps between them.
When buying property from an NRI, the buyer is legally responsible for deducting TDS under Section 195 and depositing it with a TAN, not under the lower 1% rule that applies to resident sellers. Buyers frequently get this wrong, and the liability for short deduction falls on them — which means NRI property deals can stall when buyers become anxious about the process.
We support both sides of the transaction: helping NRI sellers obtain a lower-deduction certificate that reduces the TDS to the real tax due, and guiding buyers on correct deduction, TAN, challan and Form 27Q filing. A correctly handled TDS process removes friction from the deal and protects everyone involved.
We handle the full chain in one place: the capital-gains computation, the lower-TDS certificate, exemption planning under Sections 54, 54F and 54EC, the return that recovers excess TDS, and the Form 15CA/15CB needed to repatriate proceeds abroad. No gaps between advisors, no steps that fall through the cracks at the worst possible moment.
Property sales tie into broader NRI work — NRI income tax filing in India, 15CA 15CB certificate, foreign asset reporting in India and RNOR status planning.
Our Strength Lies in Providing Real-World Practical Solutions
We secure your lower-TDS certificate before the sale and file the return to recover excess TDS promptly, so your funds are not held up.
Transparent fees, with TDS and exemption planning that frees up cash far exceeding the cost of the engagement.
Gains computation, lower-TDS certificate, Section 54/54EC exemptions, refund filing and 15CA/15CB repatriation — handled end to end.
AVS & Associates is a peer-reviewed CA firm founded by CA Vishnu Agrawal, with 25+ years of experience and five partners. We uphold the highest ethical and professional standards on every engagement, with complete client confidentiality.
TDS under Section 195 is deducted on the sale consideration, generally at rates higher than the actual tax due on the gain. A lower-TDS certificate can reduce this significantly.
Yes. By applying for a lower or nil deduction certificate under Section 197 (Form 13) before the sale, the buyer can deduct TDS on the actual gain rather than the full value.
Reinvestment in a residential house under Sections 54 or 54F, or in specified bonds under Section 54EC, can exempt or defer long-term capital gains, subject to conditions.
By filing an Indian income tax return that computes the actual liability, the NRI can claim a refund of any TDS deducted in excess.
Repatriation requires Form 15CA and a CA-certified Form 15CB, along with compliance with FEMA limits. We prepare and file these for you.