NRI Guide

Repatriating sale proceeds: limits and Form 15CA/15CB

How much you can send abroad after selling, and the certification required to do it.

The annual limit

NRIs can repatriate up to USD 1 million per financial year from the balance in their NRO account — which includes property sale proceeds — subject to applicable taxes having been paid and proper documentation.

There's no separate cap on repatriating funds that were originally paid in through an NRE account, since that money was already foreign-sourced.

Form 15CA and 15CB

Form 15CB is a certificate from a Chartered Accountant confirming the applicable tax has been paid or provided for on the remitted amount. Form 15CA is a self-declaration you (or your CA) file online based on that certificate.

Your bank will not process the outward remittance without both forms on file — build the CA certification time into your overall exit timeline.

Documents to keep ready

Sale deed, original purchase deed, capital gains computation, Form 13 certificate (if obtained), proof of TDS already deducted, and your PAN. Missing paperwork is the most common cause of repatriation delays.

Want help with this from our repatriation team?