Under FEMA 1999, an NRI or Person of Indian Origin (PIO) can inherit any immovable property in India — including property that an NRI would not have been permitted to purchase directly (such as agricultural land). Inheritance is the one route by which NRIs can hold categories of Indian property that are otherwise closed to them. Once inherited, the NRI holds the property lawfully and may sell it — with the sale proceeds repatriable to the NRI's overseas account subject to the applicable FEMA limits and RBI conditions.
The practical challenge is the process. The deceased's property must first be transferred into the NRI's name — which requires either a probate or succession certificate (depending on whether there is a will and the nature of the assets), followed by mutation in the revenue records. Only after mutation can the NRI sell the property or otherwise deal with it. The entire process, from the deceased's death to the NRI holding clear title to a property they can sell, typically takes between 12 and 36 months depending on the estate's complexity and whether any family members contest the inheritance. GP manages this entire process on the NRI's behalf — from India, with the NRI client abroad.
Filing and conducting probate petitions and succession certificate applications on behalf of NRI heirs — managed entirely by GP in India, with the NRI client abroad. GP prepares the petition, files it in the appropriate court, appears at all hearings, and obtains the grant — communicating with the NRI client at each step by video conference, email, and encrypted document sharing. The NRI client does not need to travel to India for an uncontested probate or succession certificate.
Mutation of inherited immovable property in the revenue records in the NRI's name — using the probate, succession certificate, or letters of administration as the basis for the application. GP manages mutation applications across Maharashtra, Delhi, Karnataka, and Tamil Nadu revenue authorities — the four states covering the cities where most NRI-inherited property is located. Once mutation is complete, the NRI holds clear title and can sell, mortgage, or otherwise deal with the property.
Advisory and execution of the FEMA repatriation process for NRIs who sell inherited Indian property and wish to transfer the net proceeds to their overseas account. Under RBI's Master Direction on Acquisition and Transfer of Immovable Property, an NRI can repatriate up to USD 1 million per financial year from the sale of inherited property — subject to providing the authorised dealer bank with the required documentation (Form 15CA/CB, tax clearance, title documents). GP prepares the complete documentation package and manages the repatriation with the NRI's authorised dealer bank. For amounts exceeding the USD 1 million annual limit, GP applies to RBI for specific approval.
Drafting and registration of powers of attorney for NRIs to authorise a trusted India-based person to manage inherited property on their behalf — collecting rent, paying property taxes, maintaining the property, and executing documents in the NRI's name. GP drafts POAs with carefully circumscribed powers that protect the NRI against misuse, advises on the apostille and consular attestation requirements for POAs executed overseas, and assists with the registration of the POA in India where required for the NRI's specific purposes.
Where India-based family members have taken possession of inherited property, refused to co-operate with the succession process, or taken steps to transfer or encumber the property before the NRI's rights are established — GP moves for urgent interim relief in the Indian courts. GP files for injunctions restraining transfers, applies for court receivers to manage the property pending the succession proceedings, and conducts the contested litigation on the NRI's behalf — with the NRI client appearing by video conference where the court permits.
Advisory on the income tax consequences of selling inherited Indian property — including the computation of indexed cost of acquisition for long-term capital gains purposes, the availability of Section 54 and Section 54EC exemptions, the TDS obligations of the purchaser under Section 195 (for NRI sellers), and the filing of the NRI's Indian income tax return for the year of sale. GP coordinates the tax advisory with the FEMA repatriation process — ensuring that the tax clearance required for repatriation is obtained before the repatriation application is filed.
When an NRI sells Indian property, the purchaser is required to deduct TDS at 20% (for long-term capital gains) or 30% (for short-term) on the entire sale consideration before payment — not just on the gain. This can result in the NRI receiving far less than the net sale proceeds at completion. GP advises NRI sellers on applying for a lower deduction certificate from the Income Tax Department under Section 197 — allowing TDS to be deducted only on the actual taxable gain, significantly improving the NRI's cash flow at the time of sale.
For most uncontested NRI inheritance matters — probate or succession certificate, mutation, and the sale of inherited property — the NRI does not need to travel to India. GP manages the complete process in India, the NRI grants a power of attorney (executed before a notary and apostilled in their country of residence), and all court appearances and registrations are conducted by GP in India. The NRI is involved by video conference and electronic document exchange.
An NRI who inherits agricultural land, farmhouses, or plantation property in India can hold it — but cannot sell it to another NRI or PIO. The property can only be sold to a resident Indian. This restriction applies regardless of how long the NRI has held the property, and regardless of whether the NRI's family has held the land for generations. GP advises NRI clients on this restriction before the inheritance process begins — to avoid surprises at the point of sale.
Most NRI inheritance matters require at least four distinct legal processes — the court succession process, the revenue mutation, the property sale, and the FEMA repatriation. Each involves different authorities, different timelines, and different documentation. GP manages all four as a single end-to-end engagement — the NRI client has one point of contact, one fee agreement, and one team accountable for the entire matter from the death of the relative to the receipt of the repatriated proceeds overseas.
GP's NRI inheritance process is designed for clients who are not in India. Client communication is by video conference and secure document sharing across time zones. Documents that need to be executed by the NRI are sent in advance with clear instructions for execution before a notary and apostille, and GP registers them in India. Court appearances are managed entirely by GP — the NRI client does not attend court.
NRI inheritance sits at the intersection of succession law, FEMA, and income tax — and the steps in each area must be sequenced correctly. The tax clearance certificate must be obtained before the repatriation application; the TDS lower-deduction certificate must be applied for before the sale closes; the succession certificate must precede the bank account release. GP sequences every step correctly — mistakes in sequencing cause months of delay and can result in TDS being deducted on the full sale consideration rather than the taxable gain.
Managed the complete NRI inheritance process for a Dubai-resident NRI whose mother died intestate leaving a Mumbai flat valued at ₹4.2 crore. GP obtained the succession certificate from the Mumbai District Court (4 months), completed mutation in the Mumbai revenue records (3 months), applied for and obtained a TDS lower-deduction certificate under Section 197 (reducing TDS from 20% on the full sale consideration to 7% on the computed capital gain), managed the property sale, and completed the FEMA repatriation to the NRI's UAE account — with Form 15CA/CB and the authorised dealer bank documentation prepared by GP. Total timeline: 19 months from the client's first call.
Acted for a UK-resident NRI whose India-based brother had been living in and collecting rent from their deceased mother's Delhi flat for two years following her death — without accounting to the NRI and without taking any steps to initiate the succession process. GP filed an urgent application in the Delhi High Court for an injunction restraining the brother from collecting rent or dealing with the property, and for an order requiring him to render accounts of all rent collected. The injunction was obtained within 10 days. The matter subsequently settled with the brother vacating the flat, paying the NRI ₹60 lakh in rental arrears, and consenting to the flat being sold and the proceeds divided equally.
Advised an Australia-resident NRI who inherited 12 acres of agricultural land in Nashik from her father — and discovered that under FEMA, she could not sell the land to another NRI or PIO. GP advised on the options available: selling to a resident Indian, leasing the land to a resident Indian farmer, or retaining the land and applying the rental income to the FEMA repatriation limits. The NRI opted for a long-term agricultural lease to a local farmer family, with the lease income credited to her NRO account and remitted annually under the LRS. GP prepared the lease agreement, registered it, and advised on the annual remittance procedure.
The practice is designed for remote engagement — with a communication protocol that accommodates the time zone differences between India and the UAE, UK, Australia, Singapore, USA, and Canada. All documents requiring the NRI's execution are sent with notarisation instructions; court appearances and authority filings are handled entirely in India by GP.
Where the inheritance is disputed — with India-based family members contesting the NRI's rights or obstructing the succession process — GP moves quickly to obtain interim relief from the Indian courts before the position is entrenched.
Every step an NRI must take to inherit Indian property and convert it to overseas funds — succession certificate, mutation, sale, TDS, tax return, and FEMA repatriation.
Read Guide →How to apply for a TDS lower-deduction certificate under Section 197 before selling inherited Indian property — and why it can save the NRI seller tens of lakhs at completion.
Read Insight →Whether you have just lost a relative in India, are mid-way through an inheritance process that has stalled, or are facing resistance from India-based family members — speak to us today.
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