NRI Selling Property in Gurgaon: POA, TDS and Repatriation Explained

NRI selling property in Gurgaon means selling a flat, plot or builder floor you own while living abroad, either in person or through a registered Power of Attorney (POA). The buyer deducts tax at source, and the money lands in your NRE or NRO account before you send it overseas.

The trouble is rarely the buyer. It's the paperwork.

Up to 14.95% of the price can be held back as TDS, even when your real tax is far lower. A POA signed abroad without the right attestation and stamping can't be used at registration. And money can't leave India until the remittance forms are in order.

Each of these problems can be planned for. This guide walks through the sale process, the POA route, current TDS rates and the repatriation steps, in the order you'll meet them. It also covers two 2026 changes: the new Income-tax Act and the PAN-based TDS route for buyers.

Key takeaways

·       An NRI can sell residential or commercial property in Gurgaon to a resident, an NRI or an OCI; farmland goes only to a resident Indian citizen.

·       If you can't travel, use a specific POA, attested or apostilled abroad, stamped in India within three months and registered.

·       The buyer deducts TDS on the full sale price: about 13–14.95% for long-term gains, more for short-term gains.

·       A lower deduction certificate (Form 128) can cut TDS to match your actual gain.

·       Proceeds go to an NRE or NRO account depending on how you bought the property; Forms 145 and 146 replaced 15CA and 15CB from 1 April 2026.

How can an NRI sell property in Gurgaon?

You sell much like a resident owner, with three extra steps: a POA if you're abroad, higher TDS and a repatriation filing. The rest of the NRI property sale process follows the usual Gurgaon resale route.

First, check who can buy. Under FEMA rules, an NRI or OCI may sell residential or commercial property to a person resident in India, an NRI or an OCI. Agricultural land, a farmhouse or plantation property can be sold only to a resident Indian citizen.

Then follow this sequence:

1.     Get a valuation and compare it with the circle rate, since stamp duty and capital gains both lean on it.

2.     Gather your title papers: sale deed or conveyance deed, allotment letter, builder or society NOC and the MCG property tax No Dues Certificate.

3.     Decide whether you will sign in person or through a POA holder.

4.     Agree the price, sign an agreement to sell and take the token money into your NRE or NRO account (see the repatriation section below).

5.     Apply for a lower deduction certificate if your gain is much smaller than the sale price.

6.     Collect the balance, net of TDS, into the same account.

7.     Register the sale deed at the Gurugram sub-registrar's office.

8.     File your Indian return and remit the money abroad.

Sellers who skip step 2 lose the most time. Our list of documents required to sell property in Gurgaon covers each paper and where to get it.

Can an NRI sell property in Gurgaon through POA?

A specific, registered POA lets a trusted person in India sign the sale deed for you, so you need not fly in. The POA does not transfer ownership itself; only the registered sale deed does.

That distinction matters in Haryana. In Suraj Lamp & Industries v. State of Haryana, the Supreme Court held that a GPA sale is not a valid transfer of title.

So a buyer's lawyer will insist that the POA holder signs a proper sale deed.

Here is how the NRI property sale through POA usually works:

9.     Draft a specific POA for the sale of one named property, not a broad general POA.

10.  Sign it before an Indian embassy or consulate officer, or before a local notary and get it apostilled if your country is in the Hague Convention.

11.  Courier the original to India. Within three months of its arrival, get it adjudicated and pay stamp duty.

12.  Register the POA at the sub-registrar's office before the attorney uses it to present the sale deed.

Choose the attorney carefully; most sellers pick a family member or a lawyer they trust. Limit the POA to selling one property, receiving payment into your own bank account and dealing with the registrar.

Ask the Gurugram sub-registrar's office for the current stamp duty on your POA before you sign it abroad. Our NRI guide to buying property in Gurgaon also explains how NRIs use a POA at the buying stage.

What is the TDS rate on NRI property sale in Gurgaon?

For property held over 24 months, the buyer deducts 12.5% plus surcharge and 4% cess, in practice on the full price: about 13% to 14.95%. For property held 24 months or less, TDS follows slab rates, usually 30% plus surcharge and cess.

This is the biggest shock for most sellers. A resident seller faces just 1% TDS, and only above ₹50 lakh.

For NRI sellers there is no ₹50 lakh threshold. Unless you hold a lower deduction certificate, buyers deduct on every rupee paid. That rule is the same for any NRI selling property in India, not just in Gurgaon.

From 1 April 2026, the Income-tax Act, 2025 replaced the 1961 Act. TDS on a purchase from a non-resident now sits under Section 393(2), which replaced Section 195. The rates did not change.

One change helps buyers. From 1 October 2026, a resident individual or HUF buying from an NRI can deposit TDS against their PAN using Form 141, without getting a TAN.

CBDT announced this in Notification No. 121/2026. Companies and firms still use their TAN.

Make sure your buyer knows this. A buyer who doesn't deduct TDS becomes liable for the tax, so explain the process early.

How much tax does an NRI seller actually owe?

Your real tax is on the gain, not the sale price, so TDS on the full price usually overshoots. A lower deduction certificate fixes this before the money is paid.

Take a flat bought for ₹1.4 crore and sold for ₹2 crore after five years. At 14.95%, the buyer would deduct ₹29.9 lakh.

The gain is only ₹60 lakh. At 12.5% plus 10% surcharge and 4% cess, the tax on it is about ₹8.58 lakh, if you have no other Indian income.

Without a certificate, about ₹21.3 lakh sits with the tax department until you file your return and claim a refund.

To avoid it, apply online in Form 128 under Section 395 of the new Act (earlier Form 13 under Section 197). Your tax officer issues a certificate naming the buyer and the lower rate.

Apply as soon as the price is agreed, as processing takes time.

You can also reduce the tax itself. NRI capital gains on property sale qualify for the same exemptions as residents. You can reinvest in another residential house in India, or put up to ₹50 lakh into specified bonds within six months of the sale.

A tax adviser should check which option suits you, and whether your country's tax treaty gives credit for Indian tax.

How can NRI repatriate property sale money from India?

How much you can send abroad, and which account the money goes into, depends on how you paid for the property. A Chartered Accountant certifies the tax position before any remittance.

NRI property sale repatriation depends on where your original purchase money came from:

·       Bought as an NRI with money from abroad, an NRE or an FCNR account: you can repatriate up to the amount paid in foreign exchange, for no more than two residential properties. This repatriable money can generally be credited to your NRE account.

·       Bought while you were resident, bought with rupee funds, or inherited: the proceeds go to your NRO account. You can remit up to USD 1 million per financial year from NRO balances.

Banks apply these rules slightly differently, so confirm with yours which account should receive the buyer's payment before the agreement is signed.

The paperwork changed this year. From 1 April 2026, Form 145 replaced Form 15CA, and Form 146 replaced the CA certificate in Form 15CB. Your CA files Form 146, you file Form 145, and your bank processes the transfer.

Keep the sale deed, TDS certificate and Form 146 together. Your bank will ask for them before releasing a large remittance.

Which documents does an NRI selling property in Gurgaon need?

You need proof of title, proof of clear dues, proof of identity and status, and the tax papers. Missing any one of them can hold up registration or remittance.

Gurgaon adds one local check. If the builder has not yet executed your conveyance deed, the sale may need the builder's transfer process. That adds transfer charges and time.

According to RealBetter Gurgaon, its platform lists "25,000+ Verified Properties". Having your papers ready before you list puts you on an equal footing with those sellers.

Conclusion

For an NRI selling property in Gurgaon, the sale goes smoothly when the steps happen in the right order.

Fix the POA and papers before you list. Apply for a lower deduction certificate as soon as the price is agreed. Then route every payment through the right NRE or NRO account and remit with Forms 145 and 146.

To find a verified Gurgaon agent who can handle your sale on the ground, connect with a RealBetter agent in Gurgaon.