Answer

1. F

   Facts

   NRIs can respond online through e-Proceedings like residents. The officer will want the sale deed, cost, capital gain working and TDS details. Buyers must deduct TDS on payments to NRIs.

2. P

   Provisions and law

   • Sec 133(6) (now Sec 252(1)(a))The officer can call for information useful for or relevant to any enquiry or proceeding
   • Sec 195 (now Sec 393)Tax must be deducted on payments to non-residents, including sale proceeds
   • Sec 112 (now Sec 197)Other long-term gains at 12.5% without indexation; resident individuals and HUFs may choose 20% with indexation for land or building bought before 23 July 2024
3. A

   Analysis

   On a sale by an NRI, the buyer deducts tax under Sec 195 on the gain or the full price, unless a lower deduction certificate was obtained. Show the sale price, cost, capital gain computation and whether you filed ITR-2 for the year. If you did not file a return, the officer will likely expect one, and a belated or updated return may be needed. You can authorise a representative in India on the portal if needed.

4. C

   Conclusion

   1. 1Log in to the portal from abroad and open e-Proceedings.
   2. 2Prepare the capital gain working with deeds and TDS certificate.
   3. 3State the return in which the gain was reported, or plan to file one.
   4. 4Consider adding an authorised representative.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.