Residential status and tds

This discussion clarifies the tax implications for non-residents (NRIs) selling land in the UK. It explains that the capital gain from the sale is considered when determining total income, which can affect residential status. Crucially, Tax Deducted at Source (TDS) under Section 195 of the IT Act must be deducted on the total sale consideration, not just the capital gain, unless a specific tax deduction certificate is obtained from the ITO.