TDS on Property Purchase from NRI (Section 195) — Rules, Rates & Compliance
NRI se property kharidte ho? 194IA nahi — Section 195 lagta hai, TDS rate bhi alag aur zyada hota hai.
Correct rate, lower deduction certificate, 27Q return aur 15CA / 15CB — full NRI property compliance.
Talk to a CA — free callback
Share details, our CA will connect within 30 mins.
Common Problems Faced
Wrong section applied (194IA vs 195)
TDS @ wrong rate — heavy penalty risk
Lower deduction certificate not used
15CA / CB missed
27Q filing complexity
About Section 195 (NRI seller)
- Applies to property purchased from NRI/non-resident
- TDS on capital gains, not consideration
- Higher base rate (20% LTCG + surcharge + cess) unless lower cert
- Filed via Form 27Q (not 26QB)
- 15CA + 15CB needed for remittance abroad
Who Should Use This Service?
Buyers of NRI-owned property
Joint NRI seller cases
High-value transactions
Cases needing repatriation abroad
Property inherited by NRI sellers
Benefits
- Correct Section 195 compliance
- Lower TDS via Section 197 (where possible)
- 27Q + 15CA / CB handled
- Repatriation cleared smoothly
- Penalty & disallowance avoided
Important Points
- TAN of buyer mandatory (no 26QB route)
- Lower cert must be obtained BEFORE sale
- DTAA may give relief
- Form 27Q + 16A to NRI seller
- RBI / FEMA compliance for remittance
Our Process
Confirm NRI status & nature of gain
Apply for lower deduction cert (if eligible)
Deduct & deposit TDS as per certificate / default rate
File Form 27Q
Issue 16A & assist 15CA / 15CB for repatriation
Documents Required
Frequently Asked Questions
Ready to move forward?
CA-led TDS & TCS support — fast, accurate, compliant.
Explore More TDS & TCS Services
Form 26QB Correction
Form 26QB mein galti ho gayi? PAN mismatch, wrong amount ya AY error — sab fix karte hain.
Learn moreTAN Correction / Change TAN
TAN mein wrong name, address ya PAN mismatch? Returns reject ho rahe hain?
Learn moreDuplicate TAN Certificate
TAN certificate kho gaya? Audit ya bank ko urgently chahiye?
Learn moreForm 15CA / 15CB — Foreign Remittance
India se paisa bahar bhejna hai? Bank 15CA / 15CB maang raha hai?
Learn moreForm 16A (Non-Salary TDS Certificate)
Freelance, rent, interest ya professional income pe TDS kata hai but Form 16A nahi mila?
Learn moreForm 16B (Property TDS Certificate)
Form 26QB file kiya but Form 16B download nahi ho raha? TRACES pe issue?
Learn more