I am an NRI in Dubai selling a flat in Mumbai for ₹2.4 crore. How much TDS will the buyer deduct, can I reduce it, and how do I repatriate the money?

TDS: when the seller is a non-resident, section 195 applies instead of 194-IA, and the buyer must deduct on the entire ₹2.4 crore at the rate applicable to the gain: 12.5% long-term capital gains tax, plus surcharge (15% at this level) and 4% cess, roughly 14.95%, about ₹35.9 lakh. The buyer needs a TAN, deposits the tax in Form 27Q and gives you Form 16A.

Reducing it: apply to your jurisdictional assessing officer (international taxation) in Form 13 for a certificate of lower deduction, with the purchase deed, the sale agreement and a capital-gains computation. The officer certifies tax on the gain rather than on the price; it takes three to six weeks, so apply before the agreement is signed. Your gain is about ₹1.45 crore, so the certified TDS would be around ₹21.7 lakh. Note that the 20%-with-indexation option is available only to residents; as an NRI you are on 12.5% without indexation, which at these numbers is still the better outcome.

Exemptions apply to you exactly as to a resident: section 54 (another house in India within two years) and section 54EC bonds up to ₹50 lakh within six months.

Repatriation: the proceeds go to your NRO account. You may remit up to USD 1 million per financial year from NRO after a chartered accountant's certificate in Form 15CB and your Form 15CA on the portal; the bank will want the sale deed and the TDS challan. Under the India–UAE treaty, gains on immovable property are taxable in India, and the UAE levies no personal income tax, so there is no second tax.