When NRIs transfer property in India, several taxes and duties are applicable. The key taxes include:

• Tax Deducted at Source (TDS): For property sales by NRIs, TDS is deducted at 20% for long-term capital gains (property held for more than two years) and at the applicable income tax slab rates for short-term capital gains (property held for less than two years). Additionally, surcharges and cess apply, raising the effective TDS rates​.
• Capital Gains Tax: Long-term capital gains are taxed at 20%, while short-term capital gains are taxed according to the NRI’s income tax slab. NRIs can claim exemptions under sections 54, 54F, and 54EC by reinvesting capital gains in specified bonds or new residential properties​.
• Stamp Duty and Registration Charges: These are state-specific charges that must be paid during the property transfer process. Stamp duty rates vary by state and are based on the property’s sale value or circle rate, whichever is higher​.
• Repatriation of Sale Proceeds: NRIs can repatriate up to USD 1 million per financial year from the sale proceeds, provided the property was acquired according to FEMA regulations. This requires fulfilling tax obligations, including capital gains tax and obtaining necessary certifications like Form 15CA and Form 15CB from a chartered accountant​.

Consulting a real estate attorney in India can help navigate these complexities and ensure compliance with all legal and tax requirements.