NRI Seller Document & Process Checklist (Word)
The four things that must be started before listing, or a three-month sale becomes a nine-month one.
An NRI sale is not more complicated in principle. It is more complicated in sequence — several things must happen in a specific order, each takes weeks, and starting them after you have found a buyer is how three-month deals become nine-month ones.
Four things belong before the property is even listed: confirming the PAN is active, starting the lower deduction certificate application if one is being made, getting the power of attorney prepared and checked, and briefing a chartered accountant and a lawyer.
The agent's job here is not tax advice. It is sequencing — and doing it well is the whole difference between a normal timeline and a stalled one.
What is in the file
- The four things to start before listing, with why each one has a lead time
- The full document set for an NRI seller
- The TDS section — why the buyer's obligation is higher, and the TAN requirement they usually do not know about
- Power of attorney: what it must say, and the attestation chain from abroad
- Repatriation — the paperwork the bank will require and who prepares it
- A buyer-side briefing note, so the higher deduction does not arrive as a surprise at agreement stage
Confirm the PAN before anything else
A surprising number of long-settled NRIs do not have an active PAN, and nothing can proceed without one. It is a five-minute check that saves weeks.
Tell the buyer about the deduction at the first serious conversation
Not at agreement stage. Purchases from a non-resident carry a substantially higher TDS obligation than purchases from a resident, and the buyer also needs a TAN to deposit it. Buyers whose own advisors raise this after they have committed emotionally tend to get nervous and slow.
Get the POA prepared months ahead
Executed abroad, it typically needs notarisation and then attestation or apostille depending on the country, followed by requirements in India that vary by state. Sub-registrars are strict, and a defective POA discovered on the registration date is a wasted trip for everyone.
Tax rates, thresholds and procedures change and vary by circumstance. This is a sequencing checklist, not tax advice — route the specifics to a chartered accountant.
Questions
Why is TDS higher when buying from an NRI?
Purchases from residents attract a small percentage on the sale value above a threshold; purchases from non-residents are deducted at capital-gains rates plus applicable surcharge and cess, which is substantially higher. Buyers are frequently unaware and the surprise stalls deals.
Can the higher deduction be reduced?
There is a process for applying to the income tax department for a lower or nil deduction certificate, which sets the deduction closer to the actual liability. It takes time — which is why it belongs before listing, not after a buyer appears.
Does the buyer need anything special?
A TAN, in order to deduct and deposit the tax. It is another step and another delay if it is discovered late.
This is a working template, not legal, tax or financial advice. Requirements differ by state and by transaction — have a lawyer and a chartered accountant confirm anything that matters before you or a client rely on it.
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