/ Free Tool · NRI Property TDS + LDC · FY 2025-26

NRI Property Sale TDS + LDC Calculator.

For NRIs selling Indian property: compare the buyer's Section 195 TDS at the full 12.5%-plus-surcharge default vs the reduced LDC (Lower Deduction Certificate, Form 13) rate on actual capital gains. Shows cash locked up vs released. Based on post-July-2024 LTCG at 12.5% without indexation.

Inputs

For NRI seller + Indian resident buyer. Default TDS rate assumes long-term property (holding 24+ months).

Sale consideration (INR) Total sale price agreed with buyer.

Original cost of acquisition (INR) What you paid when you purchased. Add stamp duty + registration fees paid at purchase.

Holding period

Reinvestment under Section 54 / 54F / 54EC (INR) Amount you plan to reinvest in another residential property or Section 54EC bonds within prescribed timelines. Reduces capital gains + TDS.

Default vs LDC-reduced TDS comparison

Without LDC - default Section 195 TDS

Default rate (incl surcharge + cess)~14%

TDS basisSale consideration

TDS buyer withholdsINR 0

With LDC Form 13 - actual tax basis

Capital gainINR 0

After Section 54/54F/54EC reinvestmentINR 0

Actual LTCG tax (12.5%)INR 0

TDS with LDC (~ actual tax)INR 0

Cash working capital

Lock-up avoided with LDCINR 0

Refund wait avoided (12-18 months)INR 0

WhatsApp Durgesh for LDC Form 13 →

How this works.

Default Section 195 TDS: buyer withholds 12.5% + surcharge + 4% cess on the sale consideration (not the gain). Effective rate: 14-16.25% depending on sale value and surcharge slab. For a INR 2 crore sale, TDS can be INR 28 lakh - locked up for 12-18 months pending refund of excess.

Lower Deduction Certificate (LDC, Form 13): filed 45 days before closing with the Indian tax authority (jurisdictional AO). LDC specifies a lower TDS rate based on actual expected capital gains tax. Typical reduction: from 14-16% of consideration down to 2-5% of consideration. Massive working-capital release.

Full guide: NRI Selling Indian Property - Capital Gains.