Legal HubRepatriation Rules
Repatriation Rules
Complete 2025 Guide
Rules for repatriating sale proceeds and rental income
Last Updated: 2025-01
What Can Be Repatriated?
Sale proceeds (up to 2 residential properties), rental income, and proceeds from inherited property can be repatriated subject to conditions.
Documentation Required
Form 15CA (online declaration), Form 15CB (CA certificate), sale deed, PAN, tax payment proofs, and bank certificate of original remittance.
Limits & Conditions
Maximum USD 1 million per financial year. Original investment must be traceable to NRE/FCNR account or inheritance.
Process Timeline
After sale registration, apply for CA certificate (Form 15CB), file Form 15CA online, submit to authorized dealer bank. Takes 2-4 weeks typically.
Important Warnings
- Maintain records of original investment
- Pay all applicable taxes before repatriation
- Form 15CA/15CB mandatory for remittance
- Consult CA for complex cases