If you are an NRI selling property in India and need to repatriate the sale proceeds abroad, you will need three sets of compliance: a Lower TDS Certificate (Form 128) to reduce TDS on the sale, Form 146 (CA certificate) for the remittance, and Form 145 (online declaration) to instruct your bank. This checklist covers every document you need for all three — organised by stage.
Save this page or share it with your buyer’s lawyer. Email us at hello@nritaxca.com to begin — we confirm receipt within 2 hours and tell you exactly what applies to your situation.
STAGE 1 — Lower TDS Certificate (Form 128)
Apply for this before signing the sale agreement. Takes 15–30 days to process.
Your Documents (Seller / NRI)
- PAN card (mandatory — apply if you don’t have one)
- Passport (copy of bio-data page)
- Current overseas address proof (utility bill, driving licence, or bank statement from country of residence)
- Tax Residency Certificate (TRC) from your country of residence — issued by your foreign tax authority (e.g. ATO for Australia, HMRC for UK, IRS for USA)
- Form 10F — filed electronically on the Indian Income Tax portal (we assist with this)
- NRO bank account details (account number and IFSC)
Property Documents
- Original sale deed / purchase deed (when the property was originally bought)
- If inherited: Will / gift deed / succession certificate / legal heir certificate
- Society share certificate or property tax receipts (for identification)
- Current sale agreement (draft or executed)
- Valuation report (if available)
- Details of any improvement costs incurred (with receipts if available)
Buyer Documents (Required in the Application)
- Buyer’s PAN card
- Buyer’s TAN (Tax Deduction Account Number) — required for TDS deduction
- Buyer’s address and contact details
STAGE 2 — Form 146 Certificate (CA Certificate for Remittance)
Required after property registration, before your bank processes the international transfer. Our turnaround: 24–48 hours.
- All documents from Stage 1 (above)
- Registered sale deed (final executed copy after registration)
- TDS certificate (Form 16A) issued by the buyer after TDS deduction
- NRO bank statement showing credit of sale proceeds
- Details of the overseas bank account (SWIFT code, account number, bank name and branch)
- Purpose of remittance declaration
- RBI purpose code for the transaction (we help identify this)
- Form 26AS and Annual Information Statement (AIS) from the Income Tax portal showing TDS credit
- Any capital gains exemption documentation if claiming Section 54 or 54EC: for Section 54 — new residential property purchase agreement; for Section 54EC — bond investment receipts (NHAI/REC)
STAGE 3 — Form 145 (Online Declaration on IT Portal)
Filed by you (or by us on your behalf) on the Income Tax portal after Form 146 is ready. Takes 1–2 hours once Form 146 is in hand.
- Form 146 certificate reference number (generated after our CA uploads the certificate)
- Your Income Tax portal login credentials (we guide you to file, or you authorise us to file on your behalf)
- Remittance amount in INR and foreign currency
- Recipient’s overseas bank account details
- Purpose of remittance code
Country-Specific Additional Documents
For NRIs in Australia
- Australian TRC from the Australian Taxation Office (ATO) — apply via the ATO website under “Certificate of Residency”
- Australian Tax File Number (TFN) — for your own records when claiming foreign tax credit in your Australian ITR
For NRIs in UAE / Gulf
- UAE TRC from the Federal Tax Authority (FTA) or Emirates ID copy with residence visa — note that the India-UAE DTAA requires a TRC for DTAA benefits
- Employment contract or trade licence if self-employed (for TRC application)
For NRIs in USA / Canada
- US TRC — IRS Form 6166 (US Residency Certification) or equivalent
- Canada TRC — CRA Form NR301 or a letter from CRA confirming Canadian tax residency
For NRIs in UK
- UK TRC — HMRC Certificate of Residence (apply via the HMRC website)
Important Notes
- Form 10F must be filed electronically on the Indian Income Tax portal — paper copies are no longer valid.
- TRC validity — ensure your TRC covers the financial year of the transaction.
- Apply for Form 128 early — it cannot be applied for after property registration.
- USD 1 million annual repatriation limit — from NRO accounts, you can repatriate up to USD 1 million per financial year. Amounts above this require RBI approval.
- Old forms no longer valid — Form 15CA and Form 15CB were replaced by Form 145 and Form 146 on 1 April 2026. Any CA still issuing Form 15CB is using superseded forms.
Ready to Begin?
Email us at hello@nritaxca.com with a brief description of your property sale situation. We will confirm within 2 hours: (a) whether you qualify for a Lower TDS Certificate, (b) the estimated tax saving, and (c) a fixed price quote for our services. No commitment required to receive a quote.
All services are 100% online. No office visit required anywhere.