Vidhu Duggal & Co....
🏡 TDS on Sale of Immovable Property by Non-resident Indian (NRI) 🌍

27 Aug, 2024

By Vidhu

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🏡 TDS on Sale of Immovable Property by Non-resident Indian (NRI) 🌍

If property is sold after 23.07.2024, NRI can opt for taxation at 12.5% (without indexation benefit) or 20% (with indexation benefit).

🔍 Points to Consider:
1⃣ If the property is held for more than 24 months, then Long-Term Capital Gain (LTCG) shall be calculated; otherwise, Short-Term Capital Gain (STCG) shall be calculated.
2⃣ 📝 Form 27Q is required to be submitted by the buyer on deduction & deposit of TDS.
3⃣ 🆔 The buyer is required to obtain a TAN to file Form 27Q.

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