Regulatory Research
Repatriation
How income and proceeds from an overseas property return to India, and what has to be reported along the way.
Research coverage
01Rental incomeRoutes through which rental income is received and the records kept for reporting in India.
02Sale proceedsTreatment of proceeds on disposal, and the documentation your bank will expect.
03Banking channelFunds move through the authorised dealer bank, which applies the applicable reporting requirements.
04Record keepingSource-of-funds and transaction records that support both the outbound remittance and the return of proceeds.
Research in this area is being expanded. Published analysis will appear here as it is verified.
Sources
Last verified: September 2026