Don’t Let the Buyer Lock Up 14.95% of Your Entire Property Sale
In India, buyers paying an NRI must withhold TDS on the total sale price, not the gain. On a ₹1.2 Cr sale, ₹17.9L is withheld against only ₹7.7L of actual tax. Calculate your true liability, the TDS gap, Form 128 lower-deduction path, and USD 1M repatriation in 2 minutes.
I Am Buying Property from an NRI: What Do I Deduct & How Do I Pay?
Buyers are personally liable if TDS is deducted incorrectly or deposited late. Avoid the common 1% mistake and penalties of ₹200/day plus interest.
Income-tax Act, 1961 vs Income-tax Act, 2025 Concordance Table
On 1 April 2026, the Income-tax Act, 2025 replaced the 1961 Act. On 1 October 2026, CBDT Notification 121/2026 introduced Form 141 Schedule E. Here is the exact section mapping used by this calculation engine.
| Subject | 1961 Act Provision | 2025 Act / Rules 2026 | Confidence |
|---|---|---|---|
| TDS on Property Sale by Non-Resident | Section 195 | Section 393(2), Sl. 17 (Code 1057) | High |
| Lower or Nil Deduction Certificate | Section 197 / Form 13 | Section 395 / Form 128 | High |
| Resident Buyer TDS Filing (No TAN) | Section 194-IA / Form 26QB | Form 141 Schedule E (CBDT 121/2026) | High |
| Foreign Remittance Declaration / CA Cert | Form 15CA / Form 15CB | Form 145 / Form 146 | High |
| LTCG Property Flat Rate (12.5%) | Section 112 | Section 197(1)(b) | Verified |
| House-to-House Exemption (s.54) | Section 54 (₹10 Cr cap) | Section 82 | High |
| Capital Gains Bonds (s.54EC) | Section 54EC (₹50 Lakh cap) | Section 85 | High |
| Other Asset to House (s.54F) | Section 54F (₹10 Cr cap) | Section 86 | High |
| Stamp Duty Safe Harbour (110%) | Section 50C | Section 50C equivalent | Verified |
Engine Architecture & Maintainer
Built by Hemanth Kumar Narra (ITR · GST · ROC · Trademarks · Startup Advisory). Engineered with pure Python deterministic calculation functions reading versioned JSON rules, ensuring zero per-use LLM costs and zero hallucinations.
Contact: +91 8919712297 | hemanthnarra.in