Non-Resident Indians (NRIs) looking to sell property in India must follow a structured process to ensure compliance with legal and regulatory requirements. Here are the key steps involved in the NRI property selling process:

• Power of Attorney (PoA): If the NRI cannot be physically present in India, appoint a trusted representative. This document must be notarized and registered in India. It authorizes the representative to manage the property sale on the NRI’s behalf​.
• Property Documentation: Ensure all property documents, including the title deed, No Objection Certificate (NOC) from the housing society and other relevant papers, are in order. Clear title verification is crucial to avoid legal issues​.
• Tax Deducted at Source (TDS) and Capital Gains Tax: The buyer must deduct TDS at 20% for long-term capital gains (property held for more than two years) or 30% for short-term capital gains.
• Tax Exemptions: NRIs can claim exemptions under Sections 54 and 54F of the Income Tax Act. Section 54 provides exemption for long-term capital gains if the gains are reinvested in another residential property within a specified period. Section 54F applies to non-residential properties under similar conditions​.
• Repatriation of Sale Proceeds: Funds from the sale can be repatriated under FEMA regulations. Up to USD 1 million can be repatriated per financial year from the NRO account, provided all taxes are paid. For properties acquired using foreign exchange, repatriation can be done without restrictions, subject to compliance with RBI guidelines​.