TDS on a property sale by a non-resident (India)

When a non-resident sells property in India, the buyer must deduct income tax at source from the payment under section 393(2) of the Income-tax Act, 2025 (Table Sl. 17, formerly section 195), at the rates in force for the gain, plus surcharge and cess, with no threshold. Unless an officer fixes the chargeable part (section 395(2)) or issues a lower-deduction certificate, buyers commonly withhold on the whole payment, so far more than the tax is held back; as reported in secondary sources, the excess comes back after the seller files an Indian return, so confirm this with a Chartered Accountant.