| What it is | A certificate from the tax department fixing a lower TDS rate |
| When to apply | Before the sale; processing takes a few weeks |
| Why it matters | Without it, TDS is usually on the full sale price, not your gain |
| Our fee | ₹9,999 |
Ask a CA to handle it Fixed price, confirmed before you pay.
The problem it solves
When a resident buys property from an NRI, the buyer must deduct TDS under section 195. In practice buyers deduct on the full sale consideration at the capital gains rate, 12.5% plus surcharge and cess for long-term gains, because they cannot verify your cost.
If your actual gain is small, most of that TDS is excess. You get it back only after filing a return and waiting for the refund.
How the certificate works
- You apply online in Form 13 with your purchase cost, improvement costs, expected sale price and computation of gain.
- The officer issues a certificate stating the rate or amount of TDS for that buyer and transaction.
- The buyer deducts tax at the certified rate.
What you need
- PAN and residential status for the year
- Purchase deed and proof of cost and improvements
- Sale agreement or draft, with buyer details
- Details of any reinvestment planned under sections 54 or 54EC
Common questions
How long does it take?
Usually a few weeks after a complete application, so apply as soon as the sale terms are fixed.
Can I still get a refund without the certificate?
Yes, by filing an income tax return after the year ends, but the money is locked up until the refund is processed.
Want a CA to handle it?
Our chartered accountants handle it at a fixed price, with calls in your time zone. Ask a CA to handle it.
Related guides
General information as of October 2026, not advice on your case. Rules change; check the notice and current law, or ask us.