When an NRI sells immovable property in India, the buyer is generally required to deduct tax at source under section 195 on the full consideration unless a lower-deduction or nil-deduction certificate is in place. The certificate is applied for on the facts of cost, indexation, and exemptions — not as a routine courtesy.
We compute the likely gain, prepare the Form 13 file, track the certificate, and then complete the return so that the TDS and the tax on the gain meet. Documentation for the buyer and the bank is issued in a form they can process without a second round of queries.