DTAA Rate vs Domestic TDS: Which One Applies?
A treaty doesn't automatically override India's domestic TDS on your property sale — here's how the 'lower of the two' rule actually works, and the two documents that unlock it.
What 2026 Changed for NRI Property TDS and Gains
If you last checked NRI property tax rules a few years ago, the LTCG math has moved — here's the current 2026 picture in plain English.
Does the Buyer Need a TAN to Deduct NRI Seller TDS?
Buying from an NRI seller quietly swaps your simple 1% TDS flow for a completely different compliance path — and yes, that path starts with getting a TAN.
The ~14.95% Effective TDS Rate for NRI Sellers
The law says 12.5% but your CA quotes 14.95% — the gap is surcharge and cess stacking on top of the base rate, and it changes depending on your sale value.
TDS Surcharge Tiers on High-Value NRI Property Sales
On a multi-crore NRI property sale, the surcharge tier — not the headline LTCG rate — is what pushes the TDS deduction far past 14.95%.
TDS and Capital Gains When NRIs Co-Own a Property
When a resident and an NRI co-own a flat, the buyer must run two separate TDS regimes on one sale deed — and the split follows ownership share, not a 50/50 assumption.
Selling With a Resident Co-Owner: Two TDS Rules at Once
One sale deed, two owners, two tax codes — here's how a buyer correctly applies Section 194-IA to a resident co-owner and Section 195 to their NRI co-owner on the very same transaction.
TRC and Form 10F: Proving NRI Residency for DTAA
A Tax Residency Certificate plus Form 10F is the paperwork that turns a tax treaty from theory into a lower TDS number on your Indian rent or property sale.
TDS When Buying an Under-Construction Flat From an NRI
Buying an under-construction flat from an NRI seller means deducting TDS on every construction-linked instalment, not just the final payment — miss one and the compliance risk is yours.
Buying from an NRI Seller: TDS and Funding for NRIs
When both sides of a resale deal are NRIs, the buyer's FEMA funding rules and the seller's Section 195 TDS obligations run in parallel, and only one of them is optional to get wrong.
Form 15CA and 15CB for Repatriating Sale Proceeds
A plain walkthrough of Form 15CA and 15CB — what each one is, who prepares it, and why your bank won't wire your property sale proceeds abroad without both.