New Delhi, Sept. 20 -- Selling a property in India can trigger very different TDS requirements depending on whether the seller is a resident or a non-resident Indian (NRI). While a buyer generally deducts 1% TDS when purchasing a property from a resident, the same rule does not apply when the seller is an NRI.

For NRI property sales, the buyer has to consider the tax applicable to the seller's capital gains and deduct TDS at the rates in force. Here's what you need to know.

Under Section 393(1) of the Income Tax Act, 2025, a buyer purchasing immovable property other than agricultural land has to deduct TDS if the consideration or stamp duty value is Rs.50 lakh or more.

The deduction is:

For example, if a buyer purchases a house from a...