Legal Services for Non-Resident Indians — Kerala

Yes. The entire process — from sale agreement to registration and repatriation of proceeds — can be completed through a Special Power of Attorney executed abroad and registered in Kerala. The PoA holder manages all steps. The NRI need not be physically present at any stage of an uncontested property sale.

For movable assets (NRE/NRO bank accounts, shares, FDs), a Succession Certificate from the District Court is required. This is obtainable through a registered PoA without the NRI travelling. For immovable property, mutation of revenue records (thandaper) in the heir's name is the process. Where a registered will exists, probate may be sought from the District Court, though since 20 December 2025 it is no longer compulsory. The correct route depends on the specific assets and whether there is a will.

After TDS is deducted by the buyer under Section 393(2) of the Income Tax Act, 2025 — at 12.5% on long-term capital gains (property held more than 24 months) or at applicable slab rates for short-term gains — net proceeds are credited to the NRI's NRO account. Repatriation abroad requires Form 15CA (online declaration filed with the Income Tax Department) and Form 15CB (Chartered Accountant certificate confirming tax compliance). The annual repatriation limit from NRO accounts is USD 1 million per financial year under the Foreign Exchange Management (Remittance of Assets) Regulations.

An OCI card holder can purchase residential and commercial property in India. OCI holders are prohibited by FEMA from purchasing agricultural land, plantation property, or farmhouses. They can inherit agricultural land from a relative. For property purchases, OCI holders follow the same FEMA compliance requirements as NRIs for transaction structuring and repatriation.

All communication is by email, telephone and video call. The office is reachable across time zones and responds within one working day. Once the PoA is registered in Kerala, the office manages all local filings, court appearances and revenue office applications independently.

Under Section 393(2) of the Income Tax Act, 2025 (formerly Section 195 of the Income Tax Act, 1961), a buyer purchasing property from an NRI must deduct TDS at 12.5% on long-term capital gains (property held more than 24 months), plus applicable surcharge and health and education cess — maximum effective rate 14.95%. For short-term capital gains (property held 24 months or less), TDS is at applicable income tax slab rates (up to 30% at the highest slab), plus surcharge and cess. TDS is legally charged on the income chargeable to tax — the capital gain — but buyers commonly deduct on the full sale consideration in the absence of a lower deduction certificate. Where the actual tax liability is lower — because of reinvestment under Section 54, 54EC, or 54F, or because the gain is modest relative to the sale price — an application for a lower deduction certificate (Form 128, formerly Form 13) may be made to the Assessing Officer under Section 395(1) of the Income Tax Act, 2025 (formerly Section 197) before the sale completes. The buyer must obtain a TAN, deposit TDS via Challan 281 by the 7th of the month following deduction, file Form 144 (formerly Form 27Q) as a quarterly TDS return, and issue Form 131 (formerly Form 16A) to the NRI seller within 15 days of the quarterly return due date. The requirement to obtain a TAN will cease to apply to a resident individual or Hindu undivided family deducting tax on consideration for the transfer of immovable property — section 397(1)(c)(iii) of the Income-tax Act, 2025, as substituted by Act No. 4 of 2026 — but only with effect from 1 October 2026. Until that date a TAN remains required. Companies, firms and non-resident buyers are outside the exemption.

The appropriate legal action depends on the nature of the occupation. Where the occupant has no legal basis whatsoever — a trespasser or a caretaker claiming adverse possession — a civil suit for recovery of possession and an application for an interim injunction is the correct course. Where the occupant has an expired lease or licence, an eviction suit under the applicable Rent Control Act or the Transfer of Property Act must be filed. Delay can be used by an occupant to build an adverse possession claim after 12 years of uncontested possession — prompt action is essential.

Under the Foreign Exchange Management (Remittance of Assets) Regulations, an NRI or OCI cardholder may repatriate sale proceeds of immovable property held in India, subject to conditions. Repatriation of up to USD one million per financial year is permitted from the NRO account after payment of applicable taxes. Repatriation requires Form 15CA, a CA certificate in Form 15CB, and prescribed declarations to the authorised dealer bank. OCI holders cannot repatriate proceeds from the sale of agricultural land.

A co-owner of ancestral or jointly owned property has the right to seek partition at any time. If co-owners refuse a voluntary partition, a partition suit can be filed before the Civil Court. An interim injunction can be obtained at the outset to prevent any dealing with or disposal of the property while the suit is pending. Under the Supreme Court's decision in Vineeta Sharma v. Rakesh Sharma (2020), daughters hold equal coparcenary rights in ancestral Hindu joint family property regardless of when the father died. The suit can be filed and conducted through a Power of Attorney holder in India.