Seller: Kulwant Kaur, PAN ABCDE1234F
Property: House No. 21, Sector 15, Chandigarh
The following are the papers a sale of this kind typically needs. Tick off what you already have and ask your lawyer or chartered accountant about anything missing before you rely on this list as complete for your own case:
- 1. Original title documents and the chain of prior sale deeds/mutation for the property.
- 2. Encumbrance certificate covering the period of your ownership.
- 3. Latest property tax receipt and, for a Chandigarh site, the Estate Office no-dues/transfer permission where applicable.
- 4. Copy of the registered sale deed (once executed) and the mutation application filed after it.
- 5. Your PAN, passport and OCI/PIO card (if applicable).
- 6. The buyer's PAN.
- 7. Either the buyer's TDS deduction proof (Form 16A/26AS reflecting the deduction under section 195) or your own Lower/Nil TDS Certificate, as applicable to your case below.
- 8. Bank statements for the NRO account into which the sale proceeds are, or will be, credited.
- 9. If a power of attorney was used to execute the sale, the registered/attested power of attorney itself.
- 10. Proof of your original acquisition cost and date, for computing capital gains (the earlier sale deed or gift/inheritance papers, as applicable).
To,
CA Nikhil Bansal & Associates
SCO 88, Sector 22-C, Chandigarh
From:
Kulwant Kaur
221 Baker Street, Manchester M1 4BT, United Kingdom
kulwant.kaur@example.com, +44 XXXXX XXXXX
Date: 2 April 2026
Dear Sir/Madam,
Re: Request for a chartered accountant's certificate in connection with remittance/transfer of sale proceeds — House No. 21, Sector 15, Chandigarh
I am the non-resident seller of the property named above, sold to Rajesh Kumar for a total consideration of ₹95,00,000 (Rupees Ninety Five Lakh only). The sale deed has already been registered, as stated below, dated 1 April 2026.
On the TDS position: The buyer has deducted TDS at the standard rate applicable to a sale by a non-resident, under section 195 of the Income Tax Act, 1961 (certificate number LDC/2026/PB/00456). The amount actually deducted by the buyer, as I understand it, is ₹11,40,000 (Rupees Eleven Lakh Forty Thousand only).
The net proceeds have been, or will be, credited to my account: NRO Account No. XXXXXXXX7890, HDFC Bank, Chandigarh.
I wish to remit/transfer ₹83,60,000 (Rupees Eighty Three Lakh Sixty Thousand only) out of this account towards my NRE account or abroad, and I am writing to request that you review the enclosed papers and issue the certificate currently required by the Income Tax Act, 1961 and the rules made under it for a remittance of this kind by a non-resident — commonly referred to as a Form 15CB certificate, feeding into the Form 15CA filed with the remitting bank — or such other form as may currently apply on the date of this request, which I understand may have changed and which I ask you to confirm before proceeding.