Non-Resident Indians (NRIs) selling property in India must navigate complex tax implications that differ significantly from those faced by resident sellers. The Tax Deducted at Source (TDS) rule under Section 195 of the Income Tax Act mandates that buyers deduct TDS at higher rates based on the type of capital gain. For properties sold after being held for more than 24 months, the Long-Term Capital Gains (LTCG) tax is set at 12.5% for properties acquired on or after July 23, 2024, while older properties may be taxed at 20% with indexation benefits. Conversely, properties sold within 24 months incur Short-Term Capital Gains (STCG) taxed at income tax slab rates, which can reach 30%. Furthermore, TDS is deducted from the total sale consideration rather than the actual profit, potentially causing cash-flow issues for NRIs. To alleviate this burden, NRIs can apply for a Lower TDS Certificate through Form 13. They can also explore exemptions under Sections 54, 54F, and 54EC by reinvesting capital gains, which can significantly lower tax liabilities. Compliance with repatriation rules is crucial for transferring sale proceeds abroad, often requiring Forms 15CA and 15CB. NRIs are advised to consider Double Taxation Avoidance Agreement (DTAA) benefits to avoid double taxation. Overall, selling property as an NRI necessitates careful tax planning and expert guidance to ensure compliance and optimize financial outcomes.