NRI jab India me property bechta hai, to buyer ko TDS kaatna padta hai aur ye aam taur par puri sale value par hota hai, sirf gain par nahi. Isse NRI ka bada paisa refund aane tak fase rehta hai. Lower ya nil TDS certificate isi problem ka solution hai. Is guide me process aur documents simple bhasha me hain.
Quick Summary
- Buyer NRI seller se property khareedte waqt Section 195 ke under TDS kaatta hai (new Act me Section 393(2))
- Certificate na ho to TDS aksar puri sale value par lagta hai, actual gain par nahi
- Form 13 se lower ya nil TDS certificate ke liye apply karte hain
- Application sale se pehle karni chahiye
- Buyer ko TAN lena aur Form 27Q file karna padta hai
Problem Kya Hai
NRI ke property sale par long-term capital gains ka rate 12.5% (plus surcharge aur cess) aur short-term par 30% hota hai. Lekin buyer ko TDS ki calculation me cost aur exemption ka pata nahi hota, isliye wo kaafi baar poori sale value par in rates se TDS kaat deta hai. Example: ₹1 crore ki sale me actual gain ₹20 lakh hai, lekin TDS ₹1 crore par ho sakta hai. Is case ki detail NRI inherited property guide me hai.
Solution
Income Tax department se lower ya nil deduction certificate lene par buyer certificate me likhe rate par hi TDS kaatega, jo actual gain ke hisaab se kaafi kam ya zero ho sakta hai.
Certificate Ke Liye Kaun Apply Karega
- Application NRI seller karta hai, buyer nahi
- Form Form 13 hota hai, jo Income Tax portal par online file hota hai aur Assessing Officer (International Taxation) ko jaata hai
- Application me sale ka detail, expected capital gain aur exemption ka plan dikhana hota hai
- Ye provision Income-tax Act, 1961 ke Section 197 (aur uska naya Act me equivalent) ke under hai
Zaroori Documents
- NRI ka PAN aur passport/visa ya OCI copy
- Sale agreement ya draft sale deed
- Purchase deed aur cost proof, jaise registration, stamp duty aur improvement ke bills
- Capital gains ki calculation (CA se)
- Buyer ka naam, PAN aur address
- Bank statements aur pichhle saalon ke ITR
- Exemption claim ho to uska plan (jaise Section 54/54EC )
Documents ki poori list NRI lower TDS checklist par bhi mil sakti hai, aur TDS ka andaza NRI property TDS calculator se laga sakte hain.
Process Step By Step
- Sale ka rough plan banate hi CA se capital gains ki calculation karwayein
- Form 13 online file karein aur documents upload karein
- Department sawaal puchhe to reply karein
- Approve hone par lower/nil TDS certificate milta hai
- Certificate buyer ko dein. Buyer usi rate par TDS kaatega
- Sale deed register karein aur TDS payment ka record lein
Timing ka dhyan rakhein
Certificate aane me aam taur par kuch hafte lag sakte hain, isliye sale registration se kaafi pehle apply karein. Late karne par buyer ko puri rate se hi TDS kaatna padega.
Buyer Ki Responsibilities
- NRI seller se khareedne wale buyer ko TAN lena padta hai
- TDS kaatkar challan (ITNS 281) se deposit karna padta hai
- Form 27Q file karni padti hai aur NRI ko Form 16A dena hota hai
- Normal 26QB form jo resident seller ke liye hai, yahan lagu nahi hota. Resident ke liye 26QB guide alag hai
Sale Ke Baad
- Certificate milne ke baad bhi ITR file karni zaroori hai. NRI ke liye form ka guide NRI ITR guide me hai
- Jo TDS zyada kata ho, uska refund ITR se claim karein
- Sale proceeds ko bahar bhejne ke liye Form 15CA/15CB chahiye. Process fund repatriation guide me hai
- Property ki rent pehle se aa rahi ho to uska alag TDS NRI rental income guide me hai
NRI property sale me lower TDS certificate se lakhon rupaye refund ka intezaar bacha sakte hain. Hamari NRI Tax Services me Form 13 se lekar ITR aur repatriation tak sab handle hota hai. Free consultation book karein.
Frequently Asked Questions
NRI property sale par buyer kitna TDS kaatta hai?
Long-term gain par 12.5% aur short-term par 30% (plus surcharge aur cess), aur ye aam taur par puri sale value par hota hai jab tak lower certificate na ho.
Lower TDS certificate kaun sa form se milta hai?
Form 13 se, jo Income Tax portal par online file hota hai.
Kya certificate ke bina TDS refund mil sakta hai?
Haan, ITR file karke refund claim kar sakte hain, lekin isme kaafi mahine lag sakte hain.
Buyer ko kya karna padta hai?
Buyer ko TAN lena hota hai, TDS kaatkar deposit karna aur Form 27Q file karni hoti hai. Seller ko Form 16A milta hai.
Ye jaankari 30 September 2026 tak ki hai. 1 April 2026 se Income-tax Act, 2025 lagu ho chuka hai, jisme sections ke number badal gaye hain (is article me purane section numbers isliye diye gaye hain ki aap unhe pehchaan sakein). Rules aur rates Budget me badalte rehte hain, isliye apne case ke liye hamse consult karein.