How much TDS will the buyer deduct?

When an NRI sells immovable property in India, the buyer must deduct TDS on the FULL sale consideration — not just the gain. Without a Lower Deduction Certificate (LDC) u/s 197, this often locks up far more than the actual tax. This calculator shows both the TDS hit and your eventual refund position.

• ·Long-term capital gain: property held >24 months. Post-23 July 2024, taxed at 12.5% without indexation. Pre-July: 20% with indexation.
• ·Short-term capital gain: holding ≤24 months. Taxed at applicable slab rate — buyer typically deducts at 30% maximum slab.
• ·TDS is on FULL sale consideration, not just the gain — this is the #1 issue for NRI sellers. Only an LDC u/s 197 (Form 13) fixes it.
• ·LDC processing: file Form 13 with the jurisdictional TDS officer; typically takes 30–45 days. Apply BEFORE the sale agreement.
• ·Surcharge on LTCG is capped at 15% even if sale value triggers higher bracket.
• ·Health & Education Cess of 4% is applied on (tax + surcharge).
• ·Excess TDS can be claimed as refund by filing ITR in India — but money is blocked for 9–12 months.

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