Your matter is argued in India by advocates enrolled with the Bar Council of Punjab & Haryana, while you follow it from wherever you live. You are not asked to fly in for routine hearings.
Where the property has been held for more than twenty-four months the gain is long term, and following the change effective from 23 July 2024 the base rate applied under Section 195 is 12.5 per cent, plus applicable surcharge and cess. The critical point is that Section 195 applies to the whole sum paid to you, not merely to your profit — so without a certificate the buyer withholds on the entire sale consideration. On a long-held property that routinely means many times the tax you actually owe, refundable only after you file a return.
By applying to the Assessing Officer in Form 13 for a certificate for deduction at a lower or nil rate. You submit the purchase documents, the sale agreement and a computation, and the officer certifies the tax to be withheld on the actual capital gain. Handing that certificate to the buyer is what turns a withholding on the gross price into a withholding on the gain. It takes time, so it should be started when the sale is agreed, not at registration.
Sale proceeds go into your NRO account, and up to one million US dollars per financial year may be remitted abroad from that account, subject to the applicable taxes having been paid. The remittance runs on Form 15CA from you and Form 15CB certified by a chartered accountant, which your bank will require before it processes the transfer.
Yes, and buyers frequently get this wrong. Because you are a non-resident the deduction falls under Section 195, so the buyer must obtain a TAN, deposit the tax, file a Form 27Q return and issue you Form 16A. A buyer who simply files the Form 26QB used for resident sellers has not complied, and the error surfaces later — often when you try to claim credit. We flag this to the buyer's side early, in writing.
Yes, through a Special Power of Attorney authorising a named person to execute and register the sale deed for the named property. It must be executed abroad by apostille or consular attestation, then adjudicated and stamped in India. Buyers and sub-registrars scrutinise NRI Powers of Attorney closely, which is why the drafting matters more here than almost anywhere else.
Tell us about your matter and an enrolled advocate will review it and come back to you with a written view — we work around your time zone, not ours.