NRI Property TDS Calculator
Calculate TDS on property sale by NRI under Section 195. Includes LTCG indexation, surcharge, cess, buyer TDS under Section 194IA, and lower TDS certificate guidance.
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How NRI Property TDS Works
Section 195 TDS: Buyer must deduct TDS before paying an NRI seller. TDS is computed on LTCG (sale minus indexed cost) at 20%, plus surcharge and 4% cess.
✍ Income Tax Act, 1961 — Section 195
Section 197 Lower TDS: NRI seller can apply to the Assessing Officer for a lower/no TDS certificate if actual tax liability is lower. Useful when reinvesting under Section 54/54EC.
✍ Income Tax Act, 1961 — Section 197
Form 15CA / 15CB: Buyer must file Form 15CA (online declaration) and obtain Form 15CB (CA certificate) before remitting sale proceeds outside India.
✍ RBI / Income Tax Rules
Section 194IA for NRI Buyer: If the buyer is also NRI and property consideration is ₹50L or more, buyer must deduct 1% TDS under Section 194IA on their own purchase.
✍ Income Tax Act, 1961 — Section 194IA
TDS calculations are for illustration. Actual TDS depends on buyer compliance, lower TDS certificates, and DTAA provisions. Verify with a Chartered Accountant.