Services for clients across India. Applicable state, sector and professional requirements are assessed before an engagement.
Form 13 lower-TDS certificate — so the buyer deducts tax on your actual gain, not the full sale price
Without a certificate, the buyer must deduct TDS under Section 195 on the entire sale consideration. We compute your real capital gain (12.5% regime), e-file Form 13 on TRACES and liaise with the AO until the certificate issues.
Apply for my certificate — WhatsApp usor call +91 89468 83420What you get
- Capital-gains working under the 12.5% (no-indexation) regime
- Form 13 e-filed on TRACES with full annexures
- AO query handling until the certificate issues
- Certificate shared with your buyer with deduction instructions
- 15CA/15CB support for repatriation, and ITR for any refund
What we need from you
- Sale agreement or draft, and purchase deed
- Improvement cost proofs, if any
- Operative PAN + passport/visa details
- Buyer’s TAN details (we guide the buyer too)
- NRO bank details
Timeline
- Apply the moment sale terms are agreed — ideally 60 days before registration
- TRACES processing: typically 30-45 days
- Certificate applies to the financial year specified on it
When an NRI sells Indian property, the buyer must deduct TDS on the full sale price at the rates applicable to the seller — routinely far more than the actual capital-gains tax. A Section 197 lower-deduction certificate, obtained before the sale, fixes the deduction near the real liability instead of locking lakhs into a refund cycle.
When this service is typically required
- An NRI is selling property in India — how 195/197 actually work
- The buyer's side needs the TAN + deduction mechanics done correctly
- A sale already happened at full TDS and the refund route needs managing
- Rent or other income of an NRI faces higher-than-liability deduction
Indicative scope
- Capital-gains computation with acquisition history and the applicable regime
- Form 13 application for the 197 certificate with supporting documentation
- AO follow-up through certificate issuance
- Buyer-side support: TAN, deduction, deposit, Form 27Q and TDS certificate
- Where sale precedes certificate: return + refund strategy
Key points at a glance
| Item | Position |
|---|---|
| Default (195) | Buyer deducts on the SALE VALUE at the seller's applicable rates |
| With 197 certificate | Deduction at the certificate's rate — aligned to actual gains |
| Validity | Certificate operates for the specified payer(s) and period stated on it |
| Timing | Apply well before the sale deed — issuance is an AO process, not instant |
Deliverables
The computation working, filed Form 13 with annexures, the issued certificate, and (buyer side) compliant deduction records — or the refund-tracked return where the sale came first.
Information and documents generally required
Purchase deed and improvement proofs, sale agreement/term sheet, seller's PAN and residency timeline, buyer details, bank particulars; POA arrangements where the seller is abroad.
Engagement process
Client responsibilities, assumptions and reliance
Acquisition-history documents decide the computation — incomplete papers mean conservative numbers. The AO's timeline and the certificate's rate are the department's decisions; a well-documented application is the lever, not a guarantee.
Scope exclusions
Property-law/title work, FEMA repatriation advisory beyond the tax file (available separately), and litigation.
Frequently asked questions
How early should the seller start?
As soon as a sale is realistically planned — the certificate process runs through the AO and cannot be compressed at will. Starting after the buyer's deadline pressure is the classic mistake.
Is the certificate guaranteed at our computed rate?
No — the AO determines it. Complete documentation and a defensible computation are what move applications; outcomes are never assured by anyone.
What if TDS was already cut at the full rate?
The return-and-refund route recovers the excess with interest under the law's terms — slower than a certificate, but managed properly it works. We run the tracking.
Does the buyer really need a TAN for one purchase?
For NRI-seller purchases under 195, yes — plus deposit and Form 27Q. Buyer-side compliance is part of this engagement precisely because errors there hurt both parties.
How is the fee for a lower-TDS certificate engagement set?
As a fixed fee quoted in writing after reviewing the sale facts — property value, capital-gains position and timelines involved. It is never a percentage of the TDS saved; contingent pricing is not permitted for chartered accountants.
The applicable scope, documentation, professional responsibilities and timelines are agreed in an engagement letter before commencement.
TDS on Property PurchaseRepatriation: 15CA/15CBNRI Income-Tax FilingRequest a Scope DiscussionThis page describes the service in general terms as on 6 August 2026 and is not professional advice or an assurance of any outcome. Registrations, filings, refunds and departmental outcomes depend on facts and the concerned authority. Figures and due dates change; verify current positions before acting.
| Compliance | Due | Note |
|---|---|---|
| ITR (non-audit) | 31 July 2026 | Belated/revised until 31 Dec 2026 |
| Tax audit report | 30 September 2026 | Form 3CA/3CB-3CD |
| ITR (audit cases) | 31 October 2026 | TP cases: 30 November |
| Advance tax instalments | 15 Jun / 15 Sep / 15 Dec / 15 Mar | Interest u/s 234C for shortfall |
| TDS returns (24Q/26Q) | 31 Jul / 31 Oct / 31 Jan / 31 May | Late fee Rs 200/day u/s 234E |
Dates as generally applicable on 15 July 2026; extensions/notifications can change them — confirm current dates before relying.
Check it yourself first — free tools
TDS Rate Finder — see the Section 195 default rate on your payment
Submit your details online — structured client form