TDS Certificate for NRI Property Seller

Income-tax Act, 2025 — TDS Certificate for NRI Property Seller (Form 131):
Where the seller in a property-purchase transaction is a non-resident, the buyer deducts tax under the Income-tax Act, 2025's non-resident-specific pathway (filing Form 144) and must issue a Form 131 certificate to the non-resident seller as evidence of the tax deducted and deposited — this is the non-resident counterpart to the resident Form 141/Schedule B pathway (which replaced the erstwhile Form 26QB filed under Section 194-IA of the Income-tax Act, 1961, effective 1 April 2026, and for which a separate resident certificate is issued).
This distinction is important: a buyer should not use the resident pathway/certificate for a non-resident seller's transaction, or vice versa — the two carry different forms and (historically, under Section 195 versus Section 194-IA of the Income-tax Act, 1961) different rate-determination mechanisms.
The specific issuance timeline and procedural requirements for Form 131 under the Income-tax Act, 2025 have not been independently verified against a first-party source this round beyond confirming that Form 131 (not the resident certificate) is the correct certificate for a non-resident seller; these specifics should be confirmed before being asserted as settled procedure in client-facing content.

After filing the applicable non-resident TDS return, the buyer must issue the correct TDS certificate to the NRI seller. We help download the certificate, verify payment-credit mapping and prepare the seller handover pack for remittance and tax records.