Repatriation Requirement Checker
Rules for repatriating sale proceeds, dividends and interest from India.
Quick reference for repatriating funds from India to a foreign country — whether you are an NRI / OCI / PIO, foreign investor or returning Indian.
Repatriation Guidance
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Key repatriation principles:
- NRE / FCNR balances: Freely repatriable - no limit, no certificate required.
- NRO balance / Indian income: Up to USD 1 million per FY (calendar) per individual, with Form 15CA/CB (now Form 145/146 from TY 2026-27) and CA certification.
- Property sale proceeds: Subject to USD 1 million NRO limit and conditions on holding period. Capital gains tax must be paid before repatriation.
- FDI exit: No upper limit; subject to pricing guidelines, KYC, FC-TRS reporting and capital gains tax.
- Inheritance: Permitted up to USD 1 million per FY. Inherited from a resident Indian deceased.
- Tax certificate: CA certificate in Form 15CB (now 146) required for most non-NRE remittances above threshold. Submitted along with Form 15CA (now 145) by remitter.
Tax considerations:
Repatriation does not change the tax liability - taxes on the underlying income / capital gain must be paid in India before remittance. The AD Bank will not process the remittance without Form 15CA/CB (or new Form 145/146) confirming tax position. For NRIs, claim DTAA relief where applicable via Form 10F + Tax Residency Certificate (TRC) from your country of residence.
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.
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