Regulatory Research
Regulation, Remittance and Tax
The Indian regulatory framework that sits around an overseas property purchase, organised by question.
Research coverage
01Liberalised Remittance Scheme (LRS)How much capital a resident individual may remit abroad in a financial year.02FEMAThe foreign exchange framework that governs acquiring and holding immovable property outside India.03TCS on remittancesTax collected at source on remittances made under LRS, and how it is treated.04Double taxationHow income arising in one jurisdiction is treated where a double taxation avoidance agreement applies.05RepatriationBringing rental income or sale proceeds back to India, and the reporting involved.
Research in this area is being expanded. Published analysis will appear here as it is verified.
Sources
- Reserve Bank of India — Liberalised Remittance Scheme
- Income Tax Department — TCS on remittances under LRS
Last verified: September 2026