NRI Information - OCI - PIO Guide & Information

Property

Buying, selling, and managing real estate in India as an NRI — taxes, TDS, and legal requirements.

Repatriating Indian property-sale and inheritance proceeds — 2026 NRI guide

How NRIs and OCIs actually move property-sale proceeds, rental surplus, and inheritance money out of India in 2026 — what falls inside the USD 1 million per FY NRO ceiling and what sits outside it, pre-sale tax planning that pre-empts over-withholding (Section 197 Lower- Deduction Certificate), source-of-funds documentation banks require, the FY-boundary timing strategy for large sales, and multi-year repatriation of proceeds that exceed the ceiling.

13 min read·Updated Apr 22, 2026

State-level relaxations on agricultural land — what they mean (and don't mean) for NRIs

How Karnataka scrapped Sections 79A and 79B, how Maharashtra and Telangana opened their farmland markets, why none of this helps NRIs and OCIs under FEMA, and the rules that still block non-residents from buying agricultural land anywhere in India.

8 min read·Updated Apr 21, 2026

Agricultural land in India — what NRIs, OCIs, and foreigners can and cannot do

The FEMA rules on buying, holding, inheriting, and selling agricultural land, plantation property, and farmhouses in India as an NRI, OCI, or foreign national — and the common broker pitches that are either illegal or a trap.

9 min read·Updated Apr 21, 2026

NRI property-buying checklist — a practical pre-purchase workflow

A working checklist for NRIs buying residential property in India: FEMA eligibility, title and encumbrance searches, RERA checks, builder diligence, resale-specific traps, banking channels, PoA safeguards, registration, and the red flags that keep recurring.

10 min read·Updated Apr 21, 2026

Buying property in India as an NRI — the execution guide

The practical side of an NRI property purchase in 2026 — RERA as the gateway, the funding mix (NRE / NRO / FCNR / inward remittance / home loan), GST on under-construction, state-by-state stamp duty, the Section 194-IA vs Section 195 TDS question, registered POA for remote buyers, and the due-diligence traps that still bite.

12 min read·Updated Apr 21, 2026

Calculating capital gains on sale of property in India — post-July 2024 regime

How NRIs and residents compute capital gains on Indian property under the Finance (No. 2) Act 2024 rewrite: 12.5% without indexation as the new default, the resident-only indexation grandfathering, TDS under Section 195 for NRI sellers, and the Section 54 / 54F / 54EC reinvestment exemptions.

9 min read·Updated Apr 21, 2026

Capital gains on property acquired before 1 April 2001 — fair market value substitution

How to compute capital gains on Indian property bought before 1 April 2001 after the Budget 2017 base-year shift: the FMV-as-on-1-April-2001 substitution under Section 55(2)(b), the stamp-duty-value cap added in 2020, the registered valuer route, inherited property mechanics, and how this interacts with the post-July-2024 12.5%-without-indexation regime.

8 min read·Updated Apr 21, 2026

Cost Inflation Index (CII) chart — India, base year 2001-02

The full CBDT-notified Cost Inflation Index table from FY 2001-02 to the current financial year, with notes on when indexation still applies after the Finance (No. 2) Act 2024 and how to use the CII for resident grandfathered property sales.

6 min read·Updated Apr 21, 2026

Inheriting property in India — the NRI and OCI handbook

The current FEMA and succession framework for NRIs, OCIs, and foreign nationals inheriting Indian property: who can inherit what, the restricted-country list, personal-law succession, probate and succession certificates, mutation mechanics, the cost-base rollback for eventual capital gains, the USD 1 million repatriation window, and why foreign estate tax often matters more than Indian tax.

11 min read·Updated Apr 21, 2026

Investing in Indian real estate as an NRI — an honest framework

A decision-making guide for NRIs weighing direct property in India against REITs, fractional platforms, and staying put: the structural drivers, the real rental-yield numbers, FX and tax drag on USD returns, the REIT alternative, and the concentration question most NRIs skip.

9 min read·Updated Apr 21, 2026

Property registration in India — the NRI's working guide

A practical walk-through of registration under the Registration Act 1908 for NRIs: what must be registered, stamp duty vs registration fee, the four-month window, in-person vs PoA registration with consular attestation or Apostille, the Suraj Lamp rule on GPA sales, online/e-registration developments, and the post-registration steps (EC, mutation) that complete the title trail.

12 min read·Updated Apr 21, 2026

Buying a flat in India as an NRI — a practical playbook

A flat-specific guide for NRIs: RERA mechanics, carpet-area pricing, the cooperative society vs AOA handover choice, occupancy and completion certificates, GST on under-construction purchases, NRI home loans, escrow payments, and the handover traps that recur in Indian apartment projects.

11 min read·Updated Apr 21, 2026

Renting out Indian property as an NRI — the working guide

Everything an NRI landlord needs: lease vs leave-and-license, the Model Tenancy Act, 11-month registration mechanics, the Section 195 TDS regime that tenants routinely miss, Section 24 deductions, repatriating rent via NRO and Form 15CA/CB, property management from abroad, and the eviction realities behind rent-control laws.

14 min read·Updated Apr 21, 2026

Selling Indian property through a Power of Attorney — 2026 NRI guide

How an NRI or OCI cardholder sells Indian residential or commercial property remotely through a Power of Attorney: the Admit PoA vs full sale PoA distinction, drafting a property-specific Special PoA rather than a General PoA, Apostille or Indian consular attestation of the PoA, three-month stamp-duty window in India, registration at the sub-registrar, the Section 195 TDS regime and the Section 197 lower-deduction certificate, post-July-2024 capital-gains rates, Section 54/54F/54EC reinvestment, repatriating proceeds via NRO to abroad, and how to revoke the PoA after the sale closes.

16 min read·Updated Apr 21, 2026

Selling property in India as an NRI — TDS, capital gains, and repatriation

The current rules for NRI property sales — the post-Budget 2024 12.5% LTCG rate (no indexation choice for NRIs), Section 195 TDS on the full sale consideration, why the buyer must have a TAN, the online Lower-TDS route on TRACES, Section 54 / 54EC / 54F exemptions, and the two repatriation paths depending on source of funds.

14 min read·Updated Apr 21, 2026

Buying and Selling Property in India by Non-Residents — Rules, Taxes & Process

A practical guide for NRIs, OCIs and PIOs on buying and selling property in India — FEMA rules, eligible property types, payment modes, TDS, capital gains tax, and repatriation of sale proceeds.

9 min read·Updated Apr 17, 2026