TDS on Purchase of Immovable Property by NRI from NRI


This query is : Resolved 

Quick Summary
For NRI to NRI property purchase, TDS under section 195 applies on full consideration unless lower or nil certificate obtained. Rate depends on capital gain type, typically 12.5 percent plus surcharge and cess for long term. Filing requires TAN.

(Querist)
18 April 2026 If a NRI, purchases a Immovable Property (Residential House) in India from another NRI.
What will be the TDS rate applicable to the purchaser?
TDS will be applicable on Gains or Consideration?
How will the TDS be filed?

18 April 2026 Unless the seller procures any certificate from ITD for nil or lower TDS deduction, TDS u/s. 195 is to be deducted on full consideration amount.

Gaurav Raj (Querist)
18 April 2026 What will be the TDS rate?
Is it filed through TAN?

18 April 2026 If it is long term holding (more than 24 months) rate would be 12.5%+ surcharge +cess.
Yes,


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