Lower-deduction certificate
Lower TDS certificate for NRIs: stop tax being withheld on the whole sale value
Reviewed October 2026 by Sumit Kumar, Chartered Accountant
A buyer paying an NRI for property must withhold tax on the entire amount unless the tax officer authorises a lower rate. The lower-deduction certificate is that authorisation. It protects your cash flow and avoids waiting for a refund long after the sale.
Prefer a set time? Book a consultation · Mon–Sat, 10am–7pm IST
Who this is for
Is this your situation?
- You are about to sell property in India and the buyer will deduct tax.
- Your actual gain is much smaller than the sale price, or there is no gain.
- You want the certificate in hand before the sale completes.
Common mistakes
Where people go wrong
- Applying after the sale. The certificate must be in place before the buyer pays.
- Weak computation. The officer relies on your working of the gain, so unsupported numbers invite a higher rate.
- Wrong details on the certificate. Errors in names, PAN or property details can hold up the buyer's payment.
What we handle
What we take off your plate
One accountant who is also a registered migration agent, so your tax, your residency and your move are looked at together.
- 01
Computation of tax
A defensible working of the gain, backed by documents.
- 02
Application and follow-up
Filed correctly and tracked with the officer until the certificate is issued.
- 03
Buyer instructions
A short note telling the buyer exactly what the certificate allows.
How it works
What happens, step by step
Everything is done online, so where you live makes no difference. We work with clients across many countries.
Step 1
Check the numbers
We work out your tax and test whether a certificate is worth applying for.
Step 2
File the application
Prepared with supporting working and submitted.
Step 3
Obtain the certificate
We follow up and review the certificate for accuracy.
Step 4
Hand over to the buyer
The buyer deducts at the approved rate and deposits the tax.
Documents
What to have ready
Not everything is needed on day one. Send what you have and we will tell you what is missing.
- Purchase and sale agreements
- Cost and improvement proofs
- PAN, passport and previous returns
- Buyer's details
Why a Chartered Accountant who is also a migration agent
Tax residency and immigration status affect each other. A move, a visa or a return date can change what India taxes. Sumit Kumar is a Chartered Accountant and a Registered Migration Agent (MARN 1803385) who has lived as a migrant himself, so both sides are considered in one conversation.
Enquiry
Tell us where you stand
Where you live, what you own in India and what you want to achieve. That is enough to begin.
Prefer a set time? Book a consultation · Mon–Sat, 10am–7pm IST
FAQs
Questions we get asked
Is the certificate guaranteed?
How long does it take?
Can I apply if I made a loss?
What if the buyer already deducted the full amount?
Get a clear view of your position
Send your situation and we will tell you where you stand, what is due and what it will cost, before you commit.