Free NRI property tool
Estimate the buyer-side TDS on an NRI property sale in India. The tool adjusts for ownership share, holding period, surcharge, cess, PAN status and a lower TDS certificate.
Important distinction
The buyer-side deduction is an advance withholding. The seller's final tax depends on the actual taxable capital gain, eligible exemptions, other income and the return filed in India. Excess TDS may be claimed as a refund.
Lower TDS review
A lower TDS certificate may reduce the amount blocked at the time of sale when the expected tax liability is lower. Share the transaction details for a document-led review.
Calculation logic
| Point | Buyer-side TDS | Final capital gains tax |
|---|---|---|
| Purpose | Advance withholding from sale payment | Final liability on taxable gain |
| Typical basis | Seller's share of consideration unless a lower basis is authorised | Sale value less eligible cost and expenses |
| When applied | At payment or credit to the NRI seller | Through the income tax return |
| Can it be reduced? | Potentially through a lower or nil deduction certificate | Potentially through eligible exemptions and deductions |
| Excess amount | May be claimed as a refund | Final amount after return assessment |
Illustrative example
A property is sold for ₹1.5 crore and one NRI owns 50%. The calculator first uses ₹75 lakh as that seller's share. It then applies the estimated rate, surcharge and cess based on the selected assumptions.
Related guides
Questions
The result is an indicative withholding estimate, not a tax return computation.
Without a lower deduction certificate or an authorised determination of the taxable amount, buyers often apply the withholding rate to the NRI seller's share of gross consideration. Final capital gains tax is calculated separately.
No. TDS is advance tax collected during the transaction. Final liability depends on the taxable gain, exemptions, surcharge, cess and other income.
Potentially yes. Eligibility and the approved rate depend on the expected tax liability, sale documents, cost records, return history and timing of the application.
Yes. Use one seller's ownership share in the calculator. Each NRI seller should be reviewed separately because ownership, residential status and certificate rates may differ.
The calculator applies the higher estimated PAN-related rate where relevant. Actual compliance should be reviewed before the buyer makes payment.
It can give a buyer-side withholding estimate, but inherited property often needs a separate cost, holding-period and documentation review before final tax is calculated.