Do I need a TRC every year?

Yes - the TRC is FY-specific. Both Form 13 and your ITR-based DTAA claims require a fresh TRC each year. We coordinate with your foreign accountant for timing.

Can the buyer of my property file 26QB instead of 27Q?

No. The moment the seller is an NRI, the buyer must obtain a TAN and file 27Q. 26QB (1% under Section 194-IA) does not apply to NRI sellers.

What is the certificate's validity?

Tied to the FY of issuance (typically). The AO may set a shorter window, especially for one-off transactions like a property sale. We confirm validity per deductor in the certificate.

LDC for NRIs

Cut the 20-30% NRI TDS - Form 13 + DTAA, properly stitched.

NRIs face 20-30% TDS on Indian property sales, rentals and investment income, even when the actual capital-gains tax is far lower. A Form 13 LDC - backed by DTAA and a Tax Residency Certificate - brings the deduction down to the actual tax payable, freeing up large amounts of working capital.

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Qualified CA / CS partners30-60 working daysBest for: NRIs selling property, earning rent or investment income in India

Starting at

₹14,999 onwards

LDC for NRI

NRIs selling property, earning rent or investment income in India

Form 13 NRI-specific drafting

DTAA + TRC + Form 10F bundle

Capital-gains computation with cost indexation

AO + jurisdictional follow-up

Timeline

30-60 working days

What it is

LDC for NRI, explained in plain English.

Under Section 195, every payment to a non-resident attracts TDS at the statutory rate - 20%-30% on capital gains, rent or interest - regardless of actual tax liability. An NRI applying under Section 197 can demonstrate that the actual tax (after DTAA, indexation, exemptions like 54/54F) is much lower, and obtain a certificate so the deductor (buyer / tenant / payer) deducts the lower amount.

TL;DR

20-30% blanket NRI TDS hurts cash flow. Form 13 + TRC + Form 10F + DTAA = AO certificate at actual rate. Apply before the deal closes.

Key terms

The vocabulary you'll see on the portal.

Section 197

AO's power to issue a lower / nil TDS certificate on application.

TRC

Tax Residency Certificate from the foreign country - mandatory for DTAA benefit.

Form 10F

Self-declaration of treaty-residence details - mandatory along with TRC since FY 2022-23.

Cost indexation

Section 48 - inflation-adjusted cost of acquisition to compute LTCG.

Section 54 / 54F

Reinvestment in a new house property - up to Rs 10 crore - to defer capital gains.

Routes & scenarios

Match the situation to the right fix.

NRI property sale

Property sold in India - buyer applies 20% TDS (Section 195) on full consideration.

Long-term: indexation + 20%
Short-term: slab + 30%
Section 54 / 54F reinvestment plan
Buyer applies certificate rate via 27Q

NRI rental income

Rent received in India - tenant deducts 30% TDS under Section 195.

Standard 30% deduction (Section 24)
Net rental tax often 5-10% effective
Form 13 reduces TDS to that effective rate
Annual renewal required

NRI investment income

MF / share / NRO interest income with high TDS - DTAA can cap or eliminate the rate.

MF redemption 10-20% TDS
DTAA cap on dividend / interest
Form 67 for FTC on the foreign side
TRC + 10F mandatory

The process

LDC for NRI - from kickoff to confirmation.

Eligibility

Map residency, DTAA partner, TRC validity and projected Indian tax against the statutory TDS rate.

Computation

LTCG / STCG with indexation, exemption claims, DTAA article applied, final tax = certificate rate.

Form 13 + 10F filing

Application via TRACES with TRC, 10F, last 3 ITRs, sale agreement / rent contract and capital-gains workings.

AO follow-up + delivery

Queries answered, certificate issued with buyer's / tenant's TAN; copy delivered to deductor; 27Q tracking.

Documents required

What we'll need from you.

Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.

Passport + visa pages

TRC from country of residence

Form 10F (self-attested)

Indian PAN + Aadhaar (if available)

Sale agreement / rent contract / dividend declarations

Cost of acquisition + improvement proofs

Last 3 years' Indian ITRs

LDC for NRI FAQ

Common questions, answered by partners.

Still unsure if LDC for NRI is right for your case? Book a free 20-minute consult - a senior CA / CS will walk you through your specifics.

Still have questions?

Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.

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On a Rs 2 crore property sale, the difference between 20% statutory TDS (Rs 40 lakh) and the actual tax (often 4-8 lakh after indexation + 54F) can be Rs 30+ lakh of cash flow released at closing instead of waiting 12-18 months for an ITR refund.

Ready when you are

Let's get your LDC for NRI sorted this week.

A senior CA / CS will get on a call with you, confirm scope and start the work - usually within 24 hours.

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