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Selling Property in India from Dubai: POA, TDS and Sending the Money Back
Sell your flat, house or plot in India while you live in the UAE. We line up the specific power of attorney, the lower tax deduction certificate, the registered sale and the remittance of the proceeds, so you do not have to fly in for signatures.
- A specific power of attorney drafted for the sale and signed in the UAE, with no trip to India
- One team from the lower TDS certificate to the money reaching your UAE account
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Can You Really Sell Property in India Without Flying Home?
Yes. Most NRIs in the UAE sell through a specific power of attorney, so a trusted person in India signs the sale deed for you. Before the sale, a lower deduction certificate (Form 128) stops the buyer from withholding tax on the whole consideration. After it, the proceeds go to your NRO account and can be remitted up to USD 1 million per financial year. Our guide for NRIs in Dubai with property in India covers the wider picture.
- Sign where: before a consular officer at the Consulate General of India in Dubai (or the Embassy in Abu Dhabi), or before a UAE notary followed by UAE MOFA and Indian mission attestation
- Tax at source: Section 393(2) of the Income-tax Act 2025 (earlier Section 195), with Form 128 (earlier Form 13) for a lower or nil certificate
- Money back: into an NRO account first, then abroad with Forms 145 and 146, up to USD 1 million per financial year
- Agricultural land: NRIs may inherit it but cannot buy it, so a later sale generally needs a resident Indian citizen as buyer
Which Starting Point Matches Your Sale?
Every sale starts a little differently, depending on how you hold the property and how far along the buyer is. Find the row that looks most like your position. The first move changes from row to row, but the four steps behind it stay the same.
| Your position | First move | Office or authority | Typical time |
|---|---|---|---|
| You own a flat or house in your own name and a buyer has agreed terms | Certificate first Apply for the lower deduction certificate while the power of attorney is being signed | Income tax department; consulate or UAE notary | Several weeks for the certificate, a few weeks for the power of attorney |
| You want to sell a plot or house but have no buyer yet | POA with listing powers Authorise the holder to advertise, negotiate and sign the sale agreement | Consulate or UAE notary, then the local sub-registrar | A few weeks to prepare, then it depends on the market |
| You inherited the property and the records are still in the late owner's name | Heir papers and mutation Establish who the heirs are and update the records before listing | Revenue or municipal office that keeps the record | A few weeks to several months |
| The property is agricultural land you inherited | Check the buyer pool Resale generally goes to a resident Indian citizen; state land law may add limits | State revenue department and sub-registrar | Varies by state |
| A home loan or mortgage is still running on the property | Closure letter first Settle the loan so the original papers are released before the sale deed | Lending bank | A few weeks |
| The sale is done and the money sits in your NRO account | Remit with Forms 145 and 146 A chartered accountant certifies and the bank sends the money to the UAE | Authorised dealer bank and chartered accountant | A few weeks |
These rows are starting points, not a diagnosis. Two of them often apply at once, for example an inherited flat with a loan still running. A short call with an advocate puts the order right before anything is signed.
Not sure which row is yours? Most families are not. One call with an advocate settles it.
Book an assessmentThe Four Steps to Sell Property in India from Dubai, in the Right Order
A sale from abroad is four jobs that depend on one another. Most delays come from doing them in the wrong order, not from any one of them being hard.
Step one: the power of attorney
Someone you trust in India needs written authority to act for you. For a sale it has to be a specific document that names the property and lists the powers the holder needs. It is signed in the UAE, authenticated, couriered to India and then stamped and registered where the state requires it. Until the original reaches the holder, nothing can be signed in your name.
Step two: the lower deduction certificate
A buyer who pays a non-resident seller must deduct tax at source under Section 393(2) of the Income-tax Act 2025 (earlier Section 195), and by default the deduction is worked on the whole consideration, not on your gain. A certificate on Form 128 (earlier Form 13) asks the tax officer to set the deduction at a level that fits your real liability. It is far easier to obtain before money changes hands than to repair afterwards.
Step three: the registered sale
Ownership moves through a registered sale deed. Your attorney signs it, appears before the sub-registrar with the buyer, and the deed is registered after the stamp duty due in that state has been paid. An agreement to sell or a power of attorney on its own does not complete a sale of immovable property.
Step four: repatriation
The sale money is credited to your NRO account. Once tax has been dealt with, a chartered accountant certifies the remittance on Forms 145 and 146 (earlier 15CA and 15CB) and the bank sends it to the UAE, within the limit of USD 1 million per financial year.
The sections below take each step in turn, and the checklist further down shows what we collect from you and from offices in India.
Who Does What: The Offices on Both Sides of the Sale
Families abroad are often surprised by how many separate offices touch one sale. Knowing the cast makes the timeline easier to read.
Read more
Consulate General of India, Dubai
Attests a power of attorney for residents of Dubai and the Northern Emirates. Power of attorney is one of the categories listed on the consulate's attestation services page, and appointments are booked online.
Embassy of India, Abu Dhabi
Offers similar attestation for residents in its area; its attestation guidelines are the reference. Confirm which mission covers your emirate before booking.
UAE notary and the Ministry of Foreign Affairs (MOFA)
The alternative route: a UAE notary witnesses your signature, MOFA attests the notarisation, and the Indian mission then attests the document.
One practical update: the Indian missions announced in July 2026 that the outsourced providers they used earlier no longer handle passport, visa and attestation work, and that the Embassy and Consulate now do so directly. Older guides that send you to a third-party counter may be out of date, so rely on the mission's own notices.
The UAE is not a member of the Hague Apostille Convention (see the HCCH status table), so the one-stamp apostille shortcut that works for the USA or the UK does not apply to documents signed in the UAE.
Sub-registrar office
Registers the sale deed and, in many states, the power of attorney that authorises the sale.
Stamp authority (Collector of Stamps or equivalent)
Adjudicates and stamps a document signed abroad where the state requires it.
Jurisdictional assessing officer of the income tax department
Decides the lower deduction certificate application.
Revenue or municipal record office
Holds the mutation, khata, property card or tax record that buyers check.
Society, builder or association
Gives the no-objection letter for a flat and updates its share register after the sale.
Lending bank
Releases the original papers once an existing loan is closed.
Authorised dealer bank and chartered accountant
Receive the proceeds in the NRO account and certify the remittance.
Names and procedures differ from state to state, so we confirm the local practice for your property before the power of attorney is drafted.
What a Buyer's Bank Checks in Your Power of Attorney
Many buyers use a home loan, and the bank's panel lawyer reads your power of attorney as closely as a court would. A document that is slightly off can lose weeks while the buyer waits. These are the points that usually come up. Our separate page on the power of attorney from the UAE for property in India goes deeper into drafting and attestation.
It is specific
The document names the property by address and unit, survey or plot number, and refers to your title deed. A broad general authority invites questions and, in some states, attracts a higher stamp burden.
It carries the right powers
Selling, signing the agreement, presenting the deed for registration and admitting execution before the sub-registrar, receiving or directing payment, and dealing with tax and bank formalities for this sale.
It was executed properly abroad
The Registration Act 1908 recognises a power of attorney executed outside India when it is authenticated by a notary, an Indian consul or another listed authority. In the UAE that means the consular officer route or the notary, MOFA and Indian mission route.
It is stamped and, where needed, registered
The state decides. In Maharashtra, for example, a document first received there must be stamped within three months under Section 18 of the Maharashtra Stamp Act; other states set their own rules, so we check yours.
It is the original and still in force
Photocopies rarely satisfy a bank. A power of attorney ends if you revoke it or if you die, so buyers sometimes ask for a short declaration that it has not been cancelled.
Names match everywhere
Passport, title deed, PAN and the document must show the same spelling of your name. A missing middle name is a classic reason for a requisition.
The money flows correctly
The agreed consideration should reach your NRO account through banking channels. Payment to the attorney's personal account, unless the document clearly allows it, raises tax and repatriation problems later.
The holder is not conflicted
If the attorney is also the buyer, or is related to the buyer, banks scrutinise the transaction more closely. Choose someone who is only acting for you.
The Supreme Court held in Suraj Lamp and Industries v State of Haryana (2011) that sales through a general power of attorney and agreement to sell do not transfer title. A registered sale deed is what completes the sale, which is why we draft the document for that purpose.
TDS and Capital Gains When an NRI Sells Property in India
Tax is the part that worries families most, so it helps to separate three things: the tax the buyer holds back, the tax you actually owe on your gain, and the paperwork that reconciles the two. This page does not list percentage rates because they move with each Budget; your chartered accountant works them out for your sale.
What the buyer must do
Under Section 393(2) of the Income-tax Act 2025, which replaced Section 195 from 1 April 2026, a person paying a non-resident for immovable property deducts tax at source. Unlike the rule for resident sellers, there is no sale-value threshold. The deduction is worked on the full consideration unless a certificate says otherwise, and it must be deposited with the government by the buyer.
What a lower deduction certificate does
You apply on Form 128 (earlier Form 13), with the sale agreement or its draft, the buyer's details, your PAN, proof of the acquisition amount and date, details of improvements, and a gains computation from your chartered accountant. The officer then issues a certificate naming the rate or amount the buyer should apply to that sale. The older Form 13 route ran through the TRACES portal; confirm on the income tax portal where Form 128 is filed today. Give the certificate to the buyer's advisor before payment, not at the registration table.
What you actually owe
Capital gains are broadly the sale consideration less what you originally paid to acquire it, less the money spent on improvements and on the sale itself. Immovable property held for more than 24 months is generally treated as long term, otherwise short term. For inherited property, the previous owner's acquisition amount and holding period carry over to you. India has no inheritance tax; tax arises only when you sell.
Stamp duty valuation
The income tax rules can treat the state's stamp duty valuation as the sale value where it is higher than the agreed consideration, within a tolerance the law allows. Your accountant checks this before the agreement is signed.
Reconciling at the end
The buyer's deduction should appear against your PAN in your tax statement (Form 26AS or the annual information statement). Check that it matches. You then file an Indian tax return as a non-resident: if too much was withheld you claim a refund, and if too little, you pay the balance.
For deeper reading, see our guides on TDS when an NRI sells property in India and, for inherited property, TDS on sale of inherited property by an NRI.
Reinvestment Exemptions in Outline
If you plan to put some of the gain back into Indian assets, the tax law offers exemptions that can reduce or remove the tax on a long-term gain. They were earlier Sections 54, 54F and 54EC of the 1961 Act and have been renumbered in the Income-tax Act 2025 (the old Section 54 is now Section 82), so confirm the current numbers with your chartered accountant. NRIs are eligible, but each route has conditions, and this is only an outline.
Reinvesting in a residential house
The gain from selling a house can be exempted if you buy another residential house in India within the period the law allows, generally one year before or two years after the sale, or build one within about three years. A similar route exists when the property sold is not a house, subject to extra conditions such as not owning more than one other residential house.
Investing in specified bonds
Investment in notified bonds, generally within six months of the sale, can shelter a long-term gain up to a capped amount, with a lock-in of about five years. The cap and the list of issuers are set by law, so check both at the time.
The capital gains account
If you have not completed the purchase or construction by the time your tax return is due, the unspent gain can be deposited in a special account scheme to keep the exemption alive.
Two practical points. Money you reinvest in India is no longer available to send abroad, so decide the split between reinvestment and remittance before you apply for the lower deduction certificate; the certificate and the exemption plan should tell the same story. And an exemption claimed on paper must be backed by documents, such as the new purchase deed or the bond certificate, which your attorney or chartered accountant should collect while the sale is still fresh.
Repatriation: NRO Account, the USD 1 Million Limit and Forms 145 and 146
Getting the money out of India is a banking process with a few fixed steps. None of it is hard once the sale is clean, but the bank will not move funds until the paper trail is complete.
Receive the proceeds correctly
The buyer pays by cheque or bank transfer, never in cash, into your NRO account. In limited cases tied to how the property was originally paid for, other credits may be possible; ask your bank before relying on that.
Settle the tax position
Deduction at source is deposited by the buyer, and the gains are computed by your accountant. The bank will ask for evidence of both.
Prepare Forms 145 and 146
From 1 April 2026 these replace Forms 15CA and 15CB. Form 145 carries the details of the remittance and Form 146 is the chartered accountant's certificate that the tax has been dealt with.
Instruct the authorised dealer bank
Along with the forms, the bank typically asks for the registered sale deed, proof of how you acquired the property (purchase papers or inheritance proof), tax payment evidence and an undertaking from you.
Respect the annual limit
An NRI or OCI cardholder may remit up to USD 1 million per financial year out of NRO balances, which include the sale proceeds of assets and assets acquired by inheritance. The limit applies per person across all such remittances in that year.
For a sale larger than the limit, families usually remit in tranches across financial years, or keep part of the money in India in an investment of their choice. Because a financial year runs from 1 April to 31 March, timing the first remittance just before the year changes can let two instalments go out within a few weeks.
RBI's published FAQs also mention a restriction of two residential properties for repatriation of sale proceeds; ask your bank how this applies to your case. The Reserve Bank of India site carries the master directions and FAQs, and our guides on repatriating sale proceeds from India and on FEMA rules for NRIs selling inherited property cover the detail.
Selling Inherited Property From the UAE
Inherited property adds one layer before the four steps: the property must be in a state where a buyer can accept it. In practice that means three things.
Proof of who the heirs are
A legal heir certificate, a succession certificate, or a will with probate where one was taken. Probate is not compulsory by statute, though some institutions still ask for it. Our pages on the NRI legal heir certificate and the NRI succession certificate explain which document fits which case.
Updated records
Mutation changes who pays the property tax and appears in the buyer's checks. It does not by itself create title, but buyers and banks expect it. Where one co-heir will keep the property, a registered release deed from the others simplifies the sale.
Every heir signs or authorises
If there are several heirs, the buyer needs each of them to sign the sale deed, personally or through an attorney, so each heir abroad gives a power of attorney of their own or joins one.
On tax, the lower deduction certificate application uses the late owner's acquisition amount and date, which is why the old title papers matter. The proceeds from an inherited property are remitted under the same USD 1 million per financial year limit, with proof of inheritance. A will made in the UAE may also matter for Indian assets; see whether a DIFC or Dubai will is valid in India and our page on an Indian will for NRIs in the UAE.
Agricultural land
NRIs and OCI cardholders may inherit agricultural land but cannot buy it. A later sale generally has to be to a resident Indian citizen, and some states add their own limits on who may buy farmland. That narrows the buyer pool, so plan for a longer timeline.
A Realistic Timeline, in Soft Ranges
No honest adviser can promise a date for a sale, because three of the stages sit with government offices and banks. These ranges show how the pieces usually fit, and which ones can run side by side.
Drafting the power of attorney
a short round of drafting and review once we have the title papers; slower if the property details are scattered.
Signing and attestation in the UAE
a few weeks, driven mostly by appointment availability and, on the notary route, the extra MOFA and mission steps.
Courier, stamping and registration of the power of attorney
a few weeks, depending on the state and the office.
Lower deduction certificate
several weeks from a complete application. Start as soon as a buyer and a rough sale value exist.
Sale agreement to registered sale deed
a few weeks, longer if the buyer's bank is still approving the loan.
Remittance after the sale
a few weeks, once the tax position is clear and the accountant has issued Form 146.
What actually sets the pace is the order you work in. The power of attorney and the lower deduction certificate can run in parallel, which is why we start both straight away. Inherited property adds several weeks to several months for heir proof and mutation, and agricultural land can take longer because of the limited buyer pool. Contested ownership or a missing co-heir can stretch any sale well beyond these ranges.
Common Mistakes When NRIs Sell From Abroad
These are the patterns we see most often in sales run from the UAE. All of them are avoidable.
Signing a general power of attorney
It looks convenient, but banks and sub-registrars prefer a specific one and it carries more risk if misused.
Missing the stamping window
Where a state sets a time limit for documents signed abroad, a late filing can mean a penalty or a document that cannot be used.
Applying for the lower deduction certificate after the buyer has paid
By then the tax has usually been withheld on the whole consideration and the only fix is a refund.
Accepting part of the payment outside the banking system
It breaks the paper trail for tax, valuation and repatriation, and exposes both sides to scrutiny.
Letting the buyer pay the attorney
Funds should reach your NRO account, not a personal account of the holder.
Name or address mismatches
A passport, a title deed and a PAN that spell your name differently stall registration and the bank's remittance checks.
Forgetting the loan or the society
Original papers held by a bank and a pending society no-objection letter are the quiet reasons many closings slip.
Assuming the apostille route
It works for the USA or the UK, not for the UAE.
Leaving the power of attorney alive
Once the sale is complete, have it revoked or let it lapse by its terms, so it cannot be used for anything else.
A short review before you sign anything usually catches most of these.
Related Guides for NRIs Selling Property in India
These pages cover neighbouring questions in more depth.
Drafting detail
what a power of attorney for overseas heirs should include and our overview of the NRI power of attorney service.
Property after a death
NRI property transfer and NRI property inheritance in India.
A city example of the same journey for inherited flats
Primary sources
the Acts on India Code and the income tax department's e-filing portal.
Eight Steps From First Call to Money in Your UAE Account
This is the path we follow, with the point at which each document is needed.
Review the property and the sale plan
We read your title deed, tax receipts and any loan papers, and note whether the property is purchased or inherited. We also ask about the buyer and the timing, because these decide whether the power of attorney or the tax certificate goes first.
Draft a specific power of attorney
An advocate drafts a document that names the property and carries only the powers the sale needs, in the form the sub-registrar in your property's state usually accepts. You approve it before any appointment is booked.
Sign in the UAE
You sign before a consular officer at the Consulate General of India in Dubai or the Embassy in Abu Dhabi, or before a UAE notary followed by MOFA and Indian mission attestation. We explain which documents to carry and what to expect.
Courier the original and complete formalities in India
The signed original goes by courier to your attorney. Stamping or adjudication and registration follow wherever the state requires them, and we track any time limit so the document stays usable when the sale deed is ready.
Apply for the lower deduction certificate
With a buyer and a rough sale value in place, your chartered accountant prepares the gains computation and files Form 128 with the supporting papers. We hand the certificate to the buyer's advisor well before any payment is made.
Settle the sale agreement and clear the title
The agreement records the payment route into your NRO account, the tax clause and the closing steps. We also clear any loan, society or record issue early, so the buyer's bank has no reason to pause the purchase.
Register the sale deed
Your attorney and the buyer appear before the sub-registrar, the stamp duty is paid on the state's basis and the deed is registered. You receive scanned copies of the registered deed the same day on WhatsApp.
Remit the proceeds and close the file
After the tax position is settled, Forms 145 and 146 are prepared and the bank sends the money to your UAE account. We then help you revoke or retire the power of attorney and keep your records for the tax return.
Ready to start? One call confirms your next steps.
Book an assessmentDocuments for the Sale: What You Send and What We Collect in India
Not every item applies to every sale. Plots, flats and inherited properties each use a slightly different set, and offices in each state have their own formats. We prepare the exact list once we know the property and its city.
From you in the UAE
- Passport copy, plus OCI card or visa page and Emirates ID to show non-resident status
- PAN card and details of your NRO account
- The power of attorney, signed as instructed and attested through the consular or notary route
- Passport size photographs if the attestation counter asks for them
- Your instructions on the buyer, the agreed value and where the proceeds should go
- The UAE account details for the final remittance
From offices and records in India
- Title deed and the chain of earlier deeds for the property
- Latest property tax receipt and utility bills in the owner's name
- Encumbrance or equivalent record that shows no hidden claims
- Society or builder no-objection letter for a flat
- Loan closure letter and release of original papers if a loan exists
- Mutation, khata or property card extract, and heir documents for inherited property
- Buyer's PAN, identity papers and the draft sale agreement
Why UAE Families Ask Us to Run the Sale
- One owner for the whole route. The power of attorney, the tax certificate, the registration and the remittance sit with one team, so nothing falls between the advocate and the chartered accountant.
- Built around UAE hours. Calls fit your working day in Dubai or Abu Dhabi, and every completed step is confirmed on WhatsApp.
- Plain explanations. You are told what to sign, where to sign it and which attestation to ask for, before you book an appointment or send an original by courier.
Reviewed by the Propresolve legal team. Legal work is carried out by independent advocates enrolled with the Bar Council. Last updated 6 October 2026.
Ready to Plan Your Sale From Dubai?
Tell us the property type, the city and where the sale stands today. We will explain which step to start with and what to prepare, in one short call.
Propresolve is a legal services concierge. Legal work is carried out by independent advocates enrolled with the Bar Council. This page is general information, not legal advice.
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