NRI Property Sale Calculator — TDS on the Full Price, Actual Capital Gains Tax and the Form 13 Gap

How this is worked out

When the seller is a non-resident the buyer must deduct tax under section 393 (195); because the buyer cannot compute your gain, the safe and usual course is to deduct on the entire sale price at the rate applicable to the gain — 12.5% plus surcharge and 4% cess for property held more than 24 months, or slab rates (30% at the top) plus surcharge and cess if held 24 months or less. Your actual tax is on the gain only: sale price (or the stamp duty value if it is more than 10% higher) less transfer expenses, less the cost of acquisition and improvements — for a non-resident, without indexation — at 12.5% for long-term gains or at slab rates for short-term, with surcharge (capped at 15% on long-term gains) and cess. Reinvesting the gain in one residential house in India within the time limits (section 82 (54) for a house sold, section 86 (54F) for other property, where the whole net sale price must be reinvested for full exemption) or up to ₹50 lakh in section 85 (54EC) bonds within six months reduces the taxable gain. A lower deduction certificate (Form 13 under section 395 (197 of the 1961 Act)), applied for before the sale, lets the buyer deduct only the actual tax; without it the difference is refunded only after you file ITR-2. Up to USD 1 million a year of the proceeds can be repatriated from an NRO account with Form 15CA/15CB. Read our full note.

Disclaimer. These calculators are provided for general information only. They apply the Indian and UAE tax rules as we understand them for the year stated and are not legal, tax or professional advice, and they do not create a client relationship. Your actual liability depends on your complete facts, on documents we have not seen and on law that changes; please confirm any figure with us before relying on it or acting on it. I. H. Khan and Associates accepts no liability for decisions taken on the basis of these tools. Nothing you enter leaves your browser unless you choose to send the result to us. Section numbers are those of the Income-tax Act, 2025, in force from 1 April 2026, with the familiar 1961 Act number in brackets; the rules are unchanged — see our section map.