Tax Rules on Selling UAE Property and Reinvesting in India

Two months ago, Vikram called us from Dubai. He'd just accepted an offer of AED 2.1 million (₹4.7 crores) for his Marina apartment. 

His plan was simple: sell the Dubai flat, bring the money to India, buy property in Bangalore, and save on capital gains tax using Section 54.

We had to share some unexpected news. Section 54 doesn't work for foreign property sales. 

Only when you sell Indian property and buy another Indian property does this tax exemption apply. His carefully laid plan needed rethinking.

This confusion is extremely common among NRIs in the UAE. You've built wealth in Dubai real estate, and now you're considering moving funds to India. The tax implications seem straightforward until you dig deeper - and realize the rules are very different from what you expected.

At Belong, our WhatsApp community discusses these exact scenarios weekly. Through our work helping NRIs optimize cross-border investments, we've seen every variation of this situation. Some lose lakhs in unnecessary taxes. Others make smarter moves by understanding the complete picture.

This guide covers everything: UAE tax on property sale, India tax implications based on your residential status, the real story about Section 54, repatriation rules, DTAA benefits, and crucially - whether buying India property is even your best option or if there are smarter alternatives.

First, The Good News: Zero Tax in UAE on Property Sale

Let's start with what happens in the UAE when you sell your Dubai or Abu Dhabi property.

UAE Has No Capital Gains Tax

The UAE does not impose any capital gains tax on individuals selling property. This applies whether you're:

• A UAE resident
• An expatriate with residence visa
• Selling after 1 year or 10 years
• Making AED 100,000 profit or AED 5 million profit

Zero capital gains tax. Period.

You bought a Dubai Marina apartment for AED 1.5 million in 2018. You sell it for AED 2.3 million in 2025. Your profit: AED 800,000 (₹1.8 crores). Tax in UAE: Zero.

What You DO Pay in UAE

While there's no capital gains tax, you pay one-time transaction fees:

Example:

• Sale price: AED 2 million
• DLD fee (seller's share): AED 40,000
• Admin fee: AED 540
• Total fees: AED 40,540 (₹9.12 lakhs)

Net proceeds: AED 1,959,460 (₹4.41 crores)

This is significantly better than most countries. Compare to:

• India: 12.5 capital gains tax (without indexation)
• UK: 18-28% capital gains tax for non-residents
• USA: 0-20% federal capital gains tax

👉 Tip: The 4% DLD fee is negotiable between buyer and seller in some transactions. Discuss this during offer negotiations.

What About Abu Dhabi or Sharjah?

Abu Dhabi: 2% transfer fee (lower than Dubai's 4%)

Sharjah: Transfer fees vary, typically 2-3%

All emirates: Zero capital gains tax for individuals

The Complication: India Tax Rules When You Sell UAE Property

Here's where it gets nuanced. While UAE doesn't tax your capital gains, India might - depending on your residential status.

Are You a Resident or NRI for Tax Purposes?

This is the critical question. Your tax liability in India depends entirely on your residential status in the year you sell the UAE property.

You're a Resident Indian if:

• You stayed in India for 182 days or more in that financial year, OR
• You stayed 60 days or more in that year AND 365 days or more in the preceding 4 years

You're an NRI if:

• You don't meet the above conditions
• You're outside India for employment
• You're working in UAE and living there

Also Read - Residential Status Under Section 6 Of Income Tax Act

Use our Residential Status Calculator to determine your exact status.

Why this matters:

Also Read -Step-by-Step Guide to Converting Resident Account to NRI Account

Scenario 1: You're an NRI (Most Common)

If you're an NRI when you sell your Dubai property, you pay zero tax in India on this gain.

Why? Because as an NRI, only your India-sourced income is taxable in India. A UAE property is a foreign asset. Gains from selling it are foreign-sourced income, which is not taxable in India for NRIs.

Vikram's Situation:

• Lived in Dubai continuously for 8 years
• Worked for a UAE company
• Visited India for 30 days in FY 2024-25
• Status: NRI
• Sold Dubai apartment for AED 2.1M profit
• India tax: Zero

Scenario 2: You're a Resident Indian

If you've returned to India and become a resident, your UAE property sale becomes taxable in India.

Tax calculation:

1. Calculate capital gains: Sale price - Purchase price - Expenses
2. Determine holding period:

• Less than 24 months = Short-term capital gain (taxed at slab rates)
• More than 24 months = Long-term capital gain

1. For LTCG: 12.5% tax rate without indexation benefit

Example:

• Bought Dubai flat: AED 1.5M in 2020
• Sold: AED 2.3M in 2025
• Gain: AED 800,000 = ₹1.8 crores
• Holding: 5 years (long-term)
• Tax: 12.5% of ₹1.8 crores = ₹22.5 lakhs

👉 Tip: If you're planning to return to India permanently, consider timing your UAE property sale before you become a resident to avoid this tax.

Scenario 3: You're RNOR

RNOR (Resident but Not Ordinarily Resident) is a transitional status when you first return to India. For RNOR individuals, foreign assets and foreign income remain exempt for a few years.

Who qualifies as RNOR:

• The individual has been a non-resident in India in 9 out of the 10 previous financial years preceding the current year.
• The individual has been physically present in India for 729 days or fewer during the 7 previous financial years preceding the current year.

RNOR benefit: Foreign-sourced capital gains (like from UAE property) remain non-taxable even though you're technically a resident.

Period: Typically 2-3 years after returning to India

This is valuable for recent returnees. Your UAE property gains remain tax-free even after moving back to India, as long as you maintain RNOR status.

UAE-India DTAA (Double Taxation Avoidance Agreement)

The UAE-India DTAA ensures you don't pay tax twice on the same income.

Key provisions:

• If UAE taxes income, India provides credit
• Since UAE doesn't tax capital gains, the entire tax liability (if any) is in India
• Capital gains from immovable property are taxable in the country where the property is located

Practical impact:

• UAE property = May be taxed in UAE (which charges 0% for individuals), but taxable in India if the seller is an Indian resident
• Indian property = Taxable only in India

The DTAA protects you from double taxation, but it doesn't reduce your India tax liability if you're a resident.

The Section 54 Myth: Why It Doesn't Help with UAE Property

This is where many NRIs get confused. They've heard about Section 54 tax exemptions for property reinvestment and assume it applies to their Dubai property sale.

What Section 54 Actually Says

Section 54 of the Income Tax Act allows you to save capital gains tax when:

1. You sell a residential property in India
2. You reinvest the capital gains in another residential property in India
3. You buy within 1 year before or 2 years after, OR construct within 3 years

Crucially: The property being sold must be in India.

Section 54F: Also Doesn't Help

Section 54F allows exemption when you sell any capital asset (not necessarily property) in India and buy residential property.

Again: The asset being sold must be in India.

Why Foreign Property Doesn't Qualify

The Indian Income Tax Act provisions like Section 54 and 54F apply only to transfer of capital assets situated in India.

Your Dubai apartment is a foreign asset. Even if you:

• Sell it and make ₹2 crore profit
• Immediately buy a ₹3 crore flat in Mumbai
• Complete the purchase within the Section 54 timeframe

You cannot claim Section 54 exemption because the property sold is outside India.

The Only Exception: If You're Already a Resident

Even if you're a Resident Indian (and thus taxable on UAE property gains), Section 54 won't help because:

• Section 54 requires the sold property to be in India
• Your UAE property doesn't meet this criterion
• There's no provision in the Income Tax Act for tax exemption on foreign property sale by reinvesting in Indian property

What you CAN do as a Resident:

• Claim LTCG at 12.5% instead of slab rates
• Set off against other capital losses
• That's about it

👉 Tip: Don't make investment decisions assuming Section 54 will apply to UAE property. It won't. Plan your taxes accurately from the start.

How to Bring UAE Property Sale Proceeds to India

Whether you pay tax in India or not, you'll likely want to repatriate the funds. Here's the process:

Step 1: Receive Funds in Your UAE Bank Account

After the Dubai property sale, funds are transferred to your UAE bank account (typically the same account registered during the property purchase).

Typical timeline: 3-7 days after registration of sale with Dubai Land Department

Step 2: Choose Your India Account Type

You need to decide which account will receive the funds:

Option A: NRE Account

• Use if: Funds are from foreign earnings (your UAE property sale proceeds)
• Benefits:
• Fully repatriable
• Tax-free interest in India
• No limit on repatriation
• Requirement: You must be an NRI at the time of transfer

Option B: NRO Account

• Use if: You're a resident or the source is mixed
• Benefits:
• Can hold India-sourced and foreign-sourced funds
• Suitable if you've become a resident
• Limitation: Repatriable up to USD 1 million per financial year

Option C: RFC (Resident Foreign Currency) Account

• Use if: You've returned to India permanently
• Benefits:
• Hold foreign currency
• Useful for future foreign travel or commitments
• Note: Can only be opened after you return and convert to resident status

Also Read -NRE vs NRO vs FCNR

Step 3: Initiate International Wire Transfer

From your UAE bank, initiate wire transfer to your Indian bank account.

You'll need:

• Indian bank account details (IFSC code, account number, SWIFT code)
• Purpose code: P0802 (for repatriation of sale proceeds of residential property held abroad)
• Your Emirates ID and passport
• Property sale documents (as proof of source)

Typical costs:

• UAE bank outward remittance fee: AED 50-150
• Forex margin: 0.25-0.50%
• Indian bank inward remittance fee: ₹500-₹1,000
• Total cost: Approximately 0.5-0.75% of transfer amount

Example:

• Transfer: AED 2 million (₹4.5 crores)
• Total fees: ₹2.25-3.37 lakhs

Step 4: Declaration to Indian Authorities

If you're an NRI:

• No Form 15CA/15CB required for receiving funds into NRE account
• These forms are needed only when YOU are sending money OUT of India

If you're a Resident:

• File ITR declaring the capital gains from foreign property
• Report the income in Schedule FA (Foreign Assets)
• Pay applicable tax (12.5% LTCG if held >24 months)

Step 5: Documentation for Future Reference

Keep these forever:

• UAE property purchase agreement
• UAE property sale agreement
• Dubai Land Department registration papers
• Bank transfer receipts
• Forex conversion records
• Indian bank credit advice

Why this matters:

• For future tax queries
• For explaining source of funds if you buy Indian property
• For compliance tracking if rules change

👉 Tip: Large transfers (>₹50 lakhs) to India often trigger bank queries. Keep your UAE property documents ready to share as proof of legitimate source.

Should You Even Buy Indian Property? The Honest Analysis

Now that your UAE funds are in India, the bigger question: Is Indian property a good investment in 2025?

We've helped hundreds of NRIs work through this decision. The answer is rarely straightforward.

Real Estate Returns: India vs Other Options

Let's look at actual data:

Indian Residential Property (Mumbai, Bangalore, Gurgaon):

• Annual appreciation: 3-6% historically
• Rental yield:4.5-5.5%%
• Total pre-tax return: 5-9%
• After adjusting for vacancy, maintenance: 4-7% net returns

Compare to:

• India equity mutual funds: 9-12% average CAGR (historical); some top funds 15%+ (source)
• GIFT City USD FDs: 4.5-6% tax-free in USD
• NRE FDs: 6.5-7.5% fully repatriable, tax-free interest
• GIFT City AIFs: 12-15% target returns, tax-free

Inflation consideration: India inflation averages 5-6%. Property appreciating at 5-6% barely beats inflation.

The Hidden Costs of Indian Property

Many NRIs forget these expenses:

Real-world example:

₹1 crore Bangalore apartment:

• Stamp duty (purchase): ₹5.8 lakhs
• Registration: ₹1 lakh
• Annual maintenance: ₹1.2 lakhs
• Property tax: ₹15,000
• Repairs/upkeep: ₹1 lakh
• Management (if remote): ₹35,000

Total first-year cost: ₹9.3 lakhs (9.3% of property value)

Ongoing annual costs: ₹2.5 lakhs (2.5% of property value)

These eat significantly into your returns.

The Liquidity Problem

Property is highly illiquid:

• Typical time to sell: 6-18 months
• Have to offer 10-15% discount for faster sale
• Brokerage: 1-2%
• Transfer costs: 1%

Contrast with mutual funds or GIFT City investments:

• Redeem in 1-3 days
• No discount needed
• Minimal exit costs

The Tenant Hassles

If you're living abroad and renting out Indian property:

• Finding reliable tenants takes 2-3 months
• Maintenance calls during UAE work hours
• Deposit disputes
• Property damage
• Legal hassles if tenant stops paying

Many NRIs in our community share horror stories of tenant issues ruining the investment experience.

When Indian Property DOES Make Sense

Despite the challenges, buy Indian property if:

1. You're returning to India within 3-5 years

• Need a home to live in
• Locking in today's rates
• Emotional connection to a specific location

2. You have excess funds and need diversification

• Already have liquid investments
• Want real asset diversification
• Have ₹2+ crores to allocate

3. You want rental income in retirement

• Returning permanently
• Property will supplement pension
• Have bandwidth to manage locally

4. Specific high-growth micro-markets

• Emerging tech hubs (Ahmedabad, Pune, Kochi)
• Metro connectivity projects completing soon
• You've done deep local research

Better Alternatives to Indian Property

For most NRIs, these options outperform property:

Option 1: GIFT City USD Fixed Deposits

GIFT City FDs offer compelling benefits:

• 4.5-6% returns in USD
• 100% tax-free in India
• Fully repatriable
• No TDS deductions
• Minimum: $10,000 (₹8.5 lakhs)
• DICGC insurance (up to $250,000)

Why it's better than property:

• Liquidity: Redeem anytime (small penalty if before tenure)
• No maintenance hassles
• Tax-free vs property's taxable rental income
• USD denomination protects against rupee depreciation

Use the Belong app to compare GIFT City FD rates across banks.

Option 2: Balanced Hybrid Mutual Funds

For long-term wealth (5+ years):

Structure:

• 60% equity + 40% debt allocation
• Professional management
• Automatic rebalancing

Returns:

• Historical: 10-12% CAGR
• Beats property by 4-6%
• Inflation-adjusted growth

Tax efficiency:

• LTCG tax: 12.5% (above ₹1.25L annual gains)
• Can harvest gains yearly to optimize taxes

Liquidity:

• Redeem to NRE/NRO account in 3 days
• No tenant, no brokerage, no negotiation

Option 3: GIFT City Alternative Investment Funds (AIFs)

For ₹1 crore+ allocations:

GIFT City AIFs provide:

• Access to professional fund managers
• Diversification across strategies
• 12-15% expected returns
• Tax-free in India
• Minimum investment: ₹1 crore

Categories:

• Debt AIFs (lower risk, 9-11% returns)
• Multi-asset AIFs (balanced risk, 11-13% returns)
• Equity AIFs (higher risk, 13-16% returns)

Advantage over property:

• Professional management vs DIY landlord
• Much higher returns (12-15% vs 5-7%)
• Full repatriation
• Tax-free vs taxable rental income

Compare AIFs using our AIF tool.

Option 4: Split Strategy (Our Recommendation)

For most NRIs with ₹50 lakhs - ₹2 crores from UAE property sale:

30% - GIFT City USD FDs

• Safety, liquidity, tax-free income
• 4.5-6% USD returns

40% - Hybrid Mutual Funds

• Growth component
• 10-12% expected returns
• Beats inflation significantly

20% - GIFT City AIFs (if corpus >₹1 crore)

• Higher growth potential
• Professional management
• Tax-free

10% - Liquid/Emergency funds

• Liquid mutual funds
• Instant redemption
• For unforeseen needs

This split gives you:

• Tax efficiency (most returns tax-free or LTCG)
• Liquidity (can access 50% within 3 days)
• Growth (blended 9-11% returns)
• Diversification across asset classes
• Much less hassle than property management

Use our Compliance Compass to track your diversified portfolio.

Common Mistakes NRIs Make When Reinvesting UAE Sale Proceeds

After years of guiding NRIs through this process, we've seen these mistakes repeatedly:

Mistake 1: Assuming Section 54 Applies to Foreign Property

The Error: Believing you can save capital gains tax on UAE property sale by buying Indian property.

The Reality: Section 54 applies only when you sell Indian property and buy another Indian property. Foreign property sales don't qualify for this exemption.

Solution: Don't factor Section 54 tax savings into your UAE property sale math. Plan assuming full tax liability if you're a Resident Indian.

Mistake 2: Converting All Proceeds to INR Immediately

The Error: Bringing entire AED 2 million into India, converting to rupees, then watching the rupee depreciate 3-4% annually.

The Reality: INR has depreciated consistently vs USD/AED. If you don't need all funds in India immediately, keeping some in foreign currency hedges this risk.

Solution:

• Keep 40-50% in GIFT City USD FDs
• Convert to INR gradually over 2-3 years
• Track exchange rates with our Rupee vs Dollar Tracker

Mistake 3: Rushing Into Indian Property Purchase

The Error: Selling UAE property for AED 2M, immediately buying ₹4 crore Indian property without analyzing alternatives.

The Reality:

• Property in India: 5-7% returns, high maintenance, poor liquidity
• GIFT City + Mutual Funds: 9-11% blended returns, tax-efficient, liquid

Opportunity cost over 10 years:

Solution: Take 3-6 months to research. Join our WhatsApp community to hear from others who've been through this decision.

Mistake 4: Ignoring Residential Status Timing

The Error: Returning to India (becoming Resident), then selling UAE property, triggering India tax.

The Reality: If you'd sold the property before becoming a Resident, you'd pay zero India tax as an NRI.

Example:

• Property profit: ₹2 crores
• If sold as NRI: Zero India tax
• If sold as Resident: ₹25 lakhs tax (12.5% LTCG)

Bad timing cost: ₹25 lakhs

Solution: Plan your residential status change and asset sales strategically. Sell foreign assets before returning to India if possible.

Mistake 5: Not Documenting Source of Funds

The Error: Transferring AED 2M to India without keeping proper UAE property sale documents.

The Reality: Indian banks and tax authorities will question large inflows. Without documentation, you may face:

• Bank account freezes
• Income tax notices
• Having to prove source years later

Solution: Maintain forever:

• UAE property purchase deed
• Sale deed with Dubai Land Department stamp
• Bank transfer receipts
• Forex conversion records
• Email trail with buyer
• NOC from bank (if mortgaged)

Mistake 6: Forgetting DTAA Benefits

The Error: Not claiming DTAA treaty benefits on other income sources while managing the property sale.

The Reality: While DTAA doesn't reduce your tax on the property sale itself (UAE charges 0% anyway), you might have other UAE income (salary, dividends, interest) that qualifies for DTAA benefits.

Solution:

• Obtain Tax Residency Certificate from UAE
• File Form 10F in India
• Claim treaty benefits on all applicable income

Mistake 7: Over-Investing in Single Asset Class

The Error: Putting entire ₹4 crore UAE sale proceeds into one Indian property.

The Reality:

• Zero diversification
• All funds locked in illiquid asset
• Tenant risk, vacancy risk, damage risk
• Missing out on tax-free growth options

Solution: Diversify across:

• 30% GIFT City (safety + tax-free)
• 40% Mutual funds (growth)
• 20% AIFs if corpus permits (higher growth + tax-free)
• 10% Property only if you need to live in it

Mistake 8: Not Planning for Future Repatriation

The Error: Bringing all UAE proceeds into NRO account, then realizing you can only repatriate $1 million per year.

The Reality: If you bring AED 3M (₹6.75 crores) into NRO and later want to send it back to UAE, you're limited to $1M per year. Takes 4+ years to fully repatriate.

Solution:

• If you're still an NRI, use NRE account (unlimited repatriation)
• If you're a Resident, understand the NRO repatriation limits
• Keep some funds in GIFT City USD for maximum flexibility

Step-by-Step: What to Do After Selling Your UAE Property

Here's your complete action plan:

Step 1: Determine Your Tax Liability (Week 1)

Actions:

1. Use our Residential Status Calculator
2. Determine your status for the FY in which sale happened
3. Calculate if you owe any India tax:

• NRI = No tax in India
• Resident = 12.5% LTCG tax
• RNOR = No tax on foreign property

Documents needed:

• Passport with entry/exit stamps
• UAE residence visa dates
• Property sale date

Step 2: Plan Your Fund Allocation (Week 2-3)

Before transferring funds to India, decide:

How much to keep in foreign currency?

• Consider GIFT City USD FDs (40-50% of proceeds)
• Hedge against rupee depreciation
• Maintain repatriation flexibility

How much to bring to India?

• Based on immediate needs
• Consider future plans (returning to India vs staying abroad)
• Tax implications of different account types

What will you invest in?

• Research before moving money
• Compare property vs mutual funds vs GIFT City
• Run numbers on 10-year returns

Join our WhatsApp community to discuss allocation strategies with other NRIs who've been through this.

Step 3: Open the Right Indian Accounts (Week 3-4)

If you're an NRI:

• Open/activate NRE savings account
• Consider opening GIFT City account for USD FDs
• Get NRE fixed deposits ready for partial allocation

If you're a Resident:

• Open NRO account for receiving funds
• Understand repatriation limits
• Consider RFC account for keeping foreign currency

Documents needed:

• Passport, Emirates ID
• Overseas address proof
• PAN card (mandatory)
• Initial deposit cheque

Most major banks allow online NRI account opening from UAE.

Step 4: Execute the Transfer (Week 4-5)

From UAE bank:

1. Initiate international wire transfer
2. Purpose code: P0802 (sale proceeds of residential property abroad)
3. Provide property sale documents
4. Expected timeline: 3-7 working days

Typical costs:

• AED 100-150 bank fee
• 0.25-0.50% forex margin
• Total: ~0.5-0.75% of transfer value

Track your transfer:

• Keep SWIFT reference number
• Monitor receiving account daily
• Indian banks may ask for documents - keep ready

Step 5: Deploy Funds Strategically (Month 2-3)

Don't rush. Take time to allocate wisely:

Month 1:

• Park all funds in liquid mutual fund temporarily
• Earn 7-8% while you plan
• Maintain liquidity

Month 2:

• Open GIFT City USD FD (30-40%)
• Compare rates using Belong's FD Rate Tool
• Invest via the Belong app for best rates

Month 3:

• Allocate to hybrid mutual funds (30-40%)
• Consider GIFT City AIFs if corpus >₹1 crore
• Keep 10% in liquid funds for emergencies

Month 4-6:

• Only NOW consider property if it makes sense
• Take your time researching locations
• Visit properties physically if returning soon

👉 Tip: Download the Belong app to track all your investments, get real-time FD rate alerts, and access calculators to optimize your allocation.

Step 6: File Taxes Correctly (By July 31 next year)

If you owe India tax (i.e., you're a Resident):

• File ITR-2 (for capital gains)
• Report foreign asset sale in Schedule FA
• Pay 12.5% LTCG tax
• Keep payment receipts

If you're an NRI (no India tax):

• Still file ITR if you have other India income
• Report foreign asset in ITR (for disclosure)
• Or skip ITR if UAE property is your only transaction

Documents for CA:

• UAE property purchase and sale deeds
• Bank transfer receipts
• Forex conversion statements
• Passport copies showing residential status

Taking Control of Your Cross-Border Wealth

You've worked hard in the UAE, built wealth in Dubai property, and now you're at a crossroads. The decisions you make in the next few months will impact your financial future for decades.

Here's your action plan for this week:

Today:

• Use our Residential Status Calculator to understand your tax position
• Calculate if you owe any India tax on the UAE property sale
• Read our DTAA guide to understand your treaty benefits

This Week:

• Compare NRE FD rates if you're planning to bring funds to India
• Research GIFT City USD FD rates for tax-free, currency-hedged returns
• Join our WhatsApp community to hear from NRIs who've been through this exact situation

This Month:

• Open the right Indian accounts (NRE if NRI, NRO if Resident)
• Download the Belong app to:
• Track investment rates across options
• Use allocation calculators
• Get personalized recommendations
• Access our expert team for questions
• Plan your fund allocation (don't rush into property)

Remember:

• UAE charges zero capital gains tax (huge advantage)
• Your India tax depends entirely on residential status
• Section 54 doesn't apply to foreign property (common misconception)
• Property isn't your only option - GIFT City + Mutual funds often outperform
• Take 3-6 months to plan properly - hasty decisions cost lakhs

In our community, NRIs share their experiences: who paid unnecessary tax due to poor timing, who found better returns outside property, who successfully repatriated and deployed funds. Learn from their journeys.

You've built this wealth through smart work in the UAE. Don't let poor planning reduce your returns by 20-30%. Make informed decisions, optimize taxes, and choose investments that truly serve your long-term goals.

Sources & References

1. Dubai Property Tax Guide 2025 - MAP Homes
2. UAE Tax System - Immigrant Invest:
3. Property Tax in Dubai - Engel & Völkers
4. UAE Individual Taxation - PwC
5. Dubai Property Tax - Springfield Properties
6. NRI Income Tax India - ClearTax
7. Tax Implications NRI Property Sale - Tata AIA
8. TDS on NRI Property Sale - DBS Bank
9. Capital Gains Tax for NRI - CAforNRI
10. NRI Property Sale Guide - iNRI