Documents an NRI Needs to Sell Property in India

Why the document list is different for NRIs

A resident seller walks into the sub-registrar's office with their title deed, identity proof and a PAN card, and the process is fairly linear. An NRI seller faces extra demands on two fronts. First, identity: you must prove not just who you are but also your status as a non-resident, because TDS rates, repatriation rules and FEMA compliance all depend on that. Second, tax: the buyer's obligation to withhold TDS under Section 393(2) (formerly Section 195) is much larger by default for NRI sellers — up to 20% on long-term gains and higher on short-term — so both sides need paperwork to justify the rate actually used. Every document below traces back to one of these two requirements.

Group 1: Ownership and property documents

These establish that you own what you are selling and that the title is clean.

• Title deed (Sale Deed / Conveyance Deed / Gift Deed / Will + Probate): the primary proof of ownership. This is the document that was registered at the sub-registrar's office when you or your predecessor acquired the property. Original is required; keep certified copies as backup.
• Encumbrance Certificate (EC): obtained from the sub-registrar's office, it lists every registered transaction on the property — mortgages, prior sales, any charge. Buyers and their banks insist on an EC covering at least 12–15 years, and often 30 years for older properties. Obtain it early so any discrepancy can be resolved.
• Property Tax Receipts: the latest paid receipt (and preferably 2–3 years' receipts) from the municipal authority, showing taxes are current and matching the property details in the title deed.
• Approved Building Plan and Completion / Occupancy Certificate: relevant for flats and constructed buildings; proves the structure was built with local authority approval and completed legally. Your housing society or the builder should hold copies.
• Share Certificate and Society NOC (for apartments): if the property is in a cooperative housing society, the society's No-Objection Certificate and your original share certificate confirm membership and that there are no dues.
• Khata / Mutation Record (for Karnataka, and equivalents elsewhere): shows the property is recorded in the local revenue register in the seller's name. Required in many states for registration to proceed.

Group 2: NRI identity and status documents

This is where the NRI layer kicks in. The buyer, the buyer's bank, and the sub-registrar all need to know you are an NRI, because that determines TDS rates and repatriation rules.

• Valid Indian Passport (or OCI Card): fundamental identity document. If you hold an OCI (Overseas Citizen of India) card, bring that along with your foreign passport. If you hold an Indian passport that has expired, renewal must happen before registration; the sub-registrar cannot accept an expired document.
• Proof of NRI / Non-Resident Status: typically your current visa, work permit, or residency permit of the country you live in. Alternatively, a foreign address proof (utility bill, bank statement) combined with your Indian PAN registration that shows non-resident status. Some assessees also provide a self-declaration of NRI status for the relevant financial year.
• PAN Card (Indian Permanent Account Number): mandatory for any property transaction above Rs 50 lakh under Section 139A and Form 26QB requirements. Without PAN, TDS must be deducted at the maximum marginal rate. Apply online via the NSDL portal if you do not already have one — NRIs are fully eligible.
• Aadhaar Card (where available): some states now require Aadhaar linkage for registration. If you do not have Aadhaar as an NRI, the sub-registrar may accept an exemption declaration in states that permit it — check the specific state rules before assuming you are exempt.

Group 3: Tax and FEMA compliance documents

These documents control how much tax is withheld, satisfy the buyer's compliance obligation, and determine how much of the sale proceeds you can repatriate. They matter as much as the title documents.

• Capital Gains Computation Statement: a document (usually prepared by a CA) calculating your indexed cost of acquisition, cost of improvement, and resulting long-term or short-term capital gain. This is the basis for the Form 128 application and the buyer's TDS calculation. It should reference the original purchase price, the purchase date, and, for long-term gains, the cost-inflation-index factor applicable to the year of purchase.
• Form 128 (formerly Form 13) — Lower TDS Certificate: issued by the Assessing Officer under Section 395 (formerly Section 197) after you apply via TRACES. Without it, the buyer must deduct TDS on the full sale price at the higher NRI rate. With it, TDS is deducted only on your actual gain. File 6–8 weeks before registration — this certificate must be physically handed to the buyer before the sale deed is registered. See the dedicated Form 128 guide for the full application process.
• Income Tax Clearance Certificate (if required): in certain high-value transactions or where outstanding demands exist, the sub-registrar or buyer may ask for a clearance certificate from the Income Tax Department confirming no dues. Not universally required, but worth checking if you have prior tax history in India.
• Form 15CA / Form 15CB (for repatriation): strictly speaking these are post-sale documents — 15CB is a CA certificate and 15CA is a declaration to the tax department, both required when you repatriate sale proceeds from your NRO account. Your CA prepares 15CB first, then you file 15CA online on the income-tax portal. The bank will not remit proceeds abroad without these. Prepare your CA in advance; the paperwork follows the sale.
• Previous Year Income Tax Returns: the Assessing Officer reviewing your Form 128 application will almost certainly ask for 2–3 years of ITRs. If you have been non-filing (because you had no India income), a brief explanation or nil-income declaration helps. Filing returns where due, before the application, is strongly advised.

Group 4: Power of Attorney documents (when you can't attend in person)

Most NRIs cannot fly to India every time a signature is required. A registered Power of Attorney (PoA) solves this — it authorises a trusted representative in India to sign the sale agreement, appear at registration, and handle post-sale paperwork on your behalf. The PoA itself must be carefully drafted.

• Overseas-executed PoA: drafted by an Indian lawyer, executed (signed) by you before the Indian consulate or notary in your country of residence, and then apostilled (if your country is in the Hague Apostille Convention) or attested by the Indian embassy. The PoA must explicitly authorise the sale of the specific property — vague or general PoAs have been refused at registration.
• Adjudication / stamped PoA in India: once the notarised/apostilled PoA arrives in India, the original holder typically gets it adjudicated and stamped at the local collector's office before using it for registration. Stamp duty on PoA varies by state.
• Identity proof of the PoA holder: the sub-registrar will record the identity of the person appearing as PoA. Your representative must bring their own Aadhaar, PAN and a photocopy of the PoA.

Group 5: Buyer-facing documents for the sale deed

The sale deed itself is drafted by the buyer's lawyer (or jointly), and once signed and registered it is the buyer's title document. But as seller you need to hand over several things at or after registration.

• Original Title Deed chain: you hand over the originals of all documents that form the chain of title — every sale deed, gift deed, or probate order going back as far as is available.
• Original Encumbrance Certificate: the EC you obtained becomes part of the buyer's due diligence record.
• NOC from your bank (if mortgaged): if you took a home loan against the property, the bank's original NOC confirming the loan is fully repaid is mandatory before registration. The bank also cancels / returns the original title documents. Do not assume this happens automatically — initiate it well ahead of time.
• TDS certificate (Form 16B) from buyer: this one moves the other way — the buyer must issue you Form 16B within 15 days of depositing TDS, confirming that TDS on your PAN has been deposited. Collect and retain this for your ITR.

The complete document checklist at a glance

Three documents NRIs most commonly overlook

Based on real transactions handled by NRIs, these three documents cause the most last-minute scrambles:

1. 1Form 128 — NRIs assume it is optional or can be arranged after signing the sale agreement. It is not optional if you want TDS on your actual gain rather than the full sale price, and the timing rule (before registration) is absolute. Start this first, even before you finalise the buyer.
2. 2Society NOC — for apartments, the housing society needs to issue a No-Objection Certificate confirming the seller has cleared all maintenance dues and dues to the society's sinking fund. Some societies take 3–4 weeks. Ask the society for a dues statement as soon as you decide to sell.
3. 3Bank NOC for the home loan — if you took a home loan from an Indian bank, the bank holds your original title documents. Obtaining the NOC and the originals takes 2–4 weeks after the loan is fully repaid. Do not assume this is instant; it often isn't, especially if you repaid via an NRE account transfer from abroad.

A note on state-specific requirements

India's property registration rules are a central-state patchwork. While the documents above apply across states, several state-specific additions are common. Maharashtra requires a search report from an advocate (title search) and specific stamp duty compliance. Karnataka requires a Khata certificate and Khata extract from the BBMP or local authority. Tamil Nadu uses a Patta (revenue record) that must reflect the seller's name. Delhi and Haryana registration processes differ in their documentary requirements and the sequence of steps. Always check with a local property lawyer before assuming the list above is exhaustive for your state.

Frequently asked questions