Assuming a sum of Rs. 1 Cr needs to be transferred from NRO to NRE account. These funds are from sale of property on which buyer has deducted tax @ 20%. But the tax liability on profit is more than the TDS amount of 20%.
Now can the entire 1 CR be transferred to NRE account and then while filing tax return assesse pays the balance tax.
Or He can transfer only the net sum (keeping the balance of tax ) in NRO account.