Sale Deed Format for Property Sold by NRI/OCI to Resident Indian

This updated model is designed for a Delhi immovable-property sale where the seller may be an NRI or OCI and the buyer is resident in India. It retains the principal title, possession, indemnity, dues, mutation and execution clauses while updating the tax and registration guidance for 2026.

Important: OCI status and income-tax residential status are not the same. TDS treatment depends on whether the seller is a non-resident for Indian income-tax purposes for the relevant tax year. Stamp duty, circle value, registration requirements and local declarations must be checked on the execution date.

TDS when the seller is non-resident

For payments or credits on or after 1 April 2026, the Income-tax Act, 2025 applies. A payment to a non-resident that is chargeable to tax is covered by section 393(2), Table for Payments to Non-Resident, Sl. No. 17. For long-term capital gains on immovable property, the general statutory capital-gains rate is 12.5%, with applicable surcharge and Health and Education Cess; short-term gains are taxed at the applicable rates. The actual withholding should be determined from the sum chargeable to tax and any valid lower/nil deduction certificate or determination.

As on 30 August 2026, a resident individual/HUF buyer purchasing from a non-resident seller ordinarily still needs TAN for this withholding. Under the Finance Act, 2026, the TAN exemption for such resident individual/HUF buyers takes effect from 1 October 2026. The deed therefore uses adaptable compliance wording rather than hard-coding a 20% deduction from gross sale consideration.

Delhi stamp duty and registration

Stamp duty / transfer dutyDelhi Revenue currently states 6% where the vendee is a man and 4% where the vendee is a woman, calculated on consideration or applicable circle value as required.
Registration feeDelhi Revenue currently states 1% of the relevant sale-deed value plus ₹100 pasting fee.

The current government guidance should be checked immediately before execution because rates, circle values, procedures and document requirements can change. A sale of immovable property of the statutory value contemplated by section 54 of the Transfer of Property Act, 1882 is effected by registered instrument, and section 17 of the Registration Act, 1908 requires registration of specified instruments affecting rights in immovable property.

Model Sale Deed Format

Use the following as a drafting model and tailor party descriptions, title chain, property schedule, consideration, tax deduction, possession, local authority references and jurisdiction to the actual transaction.

SALE DEED

Sale Consideration: ₹________________/-

e-Stamp Certificate No.: __________________
Date: __________________
Colony / Area: __________________
Category of Locality: __________________
Type of Property: __________________
Floor / Unit No.: __________________
Covered / Plinth Area: __________________ sq. m.
Applicable Circle Value: ₹__________________
Sale Consideration: ₹__________________
Stamp Duty / Transfer Duty Paid: ₹__________________
Registration Fee: ₹__________________
Receipt / GRN / Reference No.: __________________

Note: Do not hard-code historical component rates in the deed. Insert the duty and registration amounts actually applicable and paid on the execution date.

This Sale Deed is made and executed at ______________, Delhi, on ______________ by and between:

Mrs. _____________ (having PAN:_______________ & Passport No._____________) wife of Mr. _________________, resident of __________________ _________________ ______________, presently residing at _____________ ________________ _______________ ____________ ______, (hereinafter called "the VENDOR"), which term, wherever it occurs herein and the context so permits, shall mean and include the said VENDOR, her legal heirs, beneficiaries, executors, successors, administrators, legal representatives and assignees unless and until it is repugnant to the context and meaning thereof, of the ONE PART;

AND IN FAVOUR OF

Mr. ________________ (having PAN:_______________ & Aadhaar No. _______________) son of ______________, resident of ______________ _________________ _______________, (hereinafter called "the VENDEE") which term, wherever it occurs herein and the context so permits, shall mean and include the said VENDEE, his legal heirs, beneficiaries, executors, successors, administrators, legal representatives and assignees unless and until it is repugnant to the context and meaning thereof, of the OTHER PART:

WHEREAS Mrs. __________________ (the VENDOR herein) is the absolute original allottee/owner and in legal possession of built-up freehold category Flat No. ___________ on ____ Floor along with Car Parking, situated at _______________ _______________ _____________, having an area of ____ Sq. Mtrs., with Car Parking area _____ Sq. Mtrs. & Staircase area ____ Sq. Mtrs., (hereinafter called the "said Scheduled Property") by virtue of Conveyance Deed duly registered as Document No.__________ in additional Book No. ____, Volume No.___________ on pages ____ to ___ dated ___________ in the office of Sub-Registrar-___________. The said Property had been allotted to her by _____________ vide File No._____________ dated ____________.

AND WHEREAS the said Scheduled Property which is specifically described in the above said lines and same is free from all sorts of encumbrances. The VENDOR is wholly entitled and has full right and power to sell and transfer the said Scheduled Property at her sole discretion.

AND WHEREAS the said Scheduled Property is exclusively owned by the VENDOR and whereas her legal heir(s) or any other person (s) except the VENDOR has/have no right (s), title and interest (s) in the said Scheduled Property, and the VENDOR is fully competent and empowered to enter into this Sale Deed with the VENDEE.

AND WHEREAS the VENDEE, after having fully satisfied himself with the right (s), title, interest (s), property, property documents shown by the VENDOR, has agreed to purchase said Scheduled Property with all rights, title and interests with all fixtures and fittings, structure standing thereon, for a total sale consideration of Rs.__________/- (Rupees _______________ only).

 

AND WHEREAS the VENDOR due to her personal needs and requirements has agreed to irrevocably sell, transfer, convey, release and assign all her rights, interests she has in the title of the said Scheduled Property i.e. Flat No. ___________ on ____ Floor along with Car Parking, situated at _______________ _______________ _____________, having an area of ____ Sq. Mtrs., with Car Parking area _____ Sq. Mtrs. & Staircase area ____ Sq. Mtrs., unto the VENDEE to have and hold the same absolutely and forever for a total sale consideration of Rs.______________/- (Rupees ___________ ______ only) and the VENDEE has agreed to purchase the same, for the said price.

AND WHEREAS the VENDEE, having now paid the entire sale consideration as detailed below, has requested the VENDOR to execute the Sale Deed in his favour and the VENDOR has duly agreed thereto.



NOW THIS DEED OF SALE WITNESSETH AS UNDER:-

1. That in pursuance of the above agreement and in total consideration of a sum of Rs._______/- (Rupees ______________ only) as fixed by the parties has been received by the VENDOR from the VENDEE before execution and registration of Sale Deed in the concerned Sub-Registrar, New Delhi, details are as under:
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Amount through Ch/PO/DD/RTGS/NEFT No. & dated Drawn on
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Rs. _____/- ______Bank cheque number _____ dated ____

Rs.______/- TDS deducted by the VENDEE on behalf of the VENDOR
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Rs.________/- (Rupees ____________ only)
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The VENDOR acknowledges receipt of the sale consideration, subject to tax deducted at source as applicable. Where the VENDOR is a non-resident for Indian income-tax purposes, the VENDEE shall deduct and deposit tax in accordance with section 393(2), Table for Payments to Non-Resident, Sl. No. 17 of the Income-tax Act, 2025, read with the Finance Act and the applicable Income-tax Rules. The applicable withholding is on the sum chargeable to tax at the rates in force; the rate may depend on whether the gain is long-term or short-term, applicable surcharge and Health and Education Cess, and any valid lower/nil deduction certificate or determination under section 395. The parties shall record the actual TDS amount, rate, challan/statement particulars and TDS certificate details here: Rs.______________/-; rate ______%; challan/statement no.______________; date______________. The VENDOR shall furnish PAN and such tax-residency and other particulars as are legally required, and the VENDEE shall comply with the deduction, deposit, reporting and certificate requirements applicable on the date of payment/credit.

2. That the VENDOR being of sound mind and by her free will without any pressure do hereby grants, conveys, transfers, assigns and sells unto the VENDEE by way of absolute sale, the said Scheduled Property more fully and particularly described above, together with all the easements, liberties, privilege, advantages and appurtenances whatsoever pertaining to the said Scheduled Property or any part thereof and all the estate, rights, title and interest whatsoever of the VENDOR into or upon the said Scheduled Property TO HAVE AND TO HOLD unto VENDEE and for the use of the VENDEE, absolutely and forever, free from all encumbrances and claims.

3. That the VENDOR has delivered the vacant and peaceful physical possession of the said Scheduled Property to the VENDEE along with original Conveyance Deed and all other original relevant documents pertaining to the title of the said Scheduled Property, which is duly admitted and acknowledged by the VENDEE herein.

4. That the VENDOR covenants with the VENDEE, that the VENDEE may peacefully enter into, possess and enjoy the said Scheduled Property, without any let, hindrance, interruption, eviction, claim or demand from or by the VENDOR or from any person or persons claiming or under or in trust to the VENDOR. The VENDOR undertakes that she will not have any right (s), interest (s) or title on the said Scheduled Property henceforth and the VENDEE shall be the sole and absolute owner henceforth for all intents and purposes on signing the present deed. The VENDEE has independently carried out due diligence before purchase of the said Scheduled Property and after being completely satisfied on all counts with regard to the right (s), title and interest (s) of the VENDOR in the said Scheduled Property, the VENDEE has agreed to purchase the same.

5. That the VENDOR covenants with the VENDEE that she is the sole and absolute owner of the said Scheduled Property and hereby conveys the valid subsisting and marketable title over the same unto the VENDEE. There is no legal impediment or bar whereby she can be prevented from the sale of the said Scheduled Property.

6. That the VENDOR assures, warrants and undertakes to the VENDEE that the said Scheduled Property is free from all kinds of encumbrances such as prior Sale, Gift, Mortgage, Will, Trust, Guarantee, Exchange, Lease, Legal flaws, claims, prior Agreement to Sell, Loan, Surety, Security, lien, court injunction, litigation, stay order, notices, charges, family or religious dispute, acquisition, attachment in the decree of any court, hypothecation, income-tax or any other statutory attachment or any other registered or unregistered encumbrances whatsoever and if it is proved, otherwise, or if the whole or any part of the said Scheduled Property under sale is taken away or goes out from the possession of the VENDEE on account of any defect in the ownership of the VENDOR then she will be liable and responsible to indemnify all the losses/damages thus suffered by the VENDEE.

7. That the VENDOR undertakes to indemnify and keep the VENDEE indemnified against any loss, damage or expenses which the VENDEE may sustain or be put to or incur by reason of any defect or flaw in the ownership title of the VENDOR to convey the said Scheduled Property or by reasons of any encumbrances found to be subsisting in the title as on date/registration of Sale Deed of the said Scheduled Property.

8. That the VENDOR has also indemnified the VENDEE against any person claiming in any manner whatsoever and howsoever, any interest or right of ownership or co-ownership or the right of tenancy or that of Lessee or of any other such nature in the said Scheduled Property or any part thereof.

9. That the VENDOR hereby declares and represents that the said Scheduled Property was never a subject matter of any HUF and that no part of the said Scheduled Property is owned by any minor and nobody has/have any right (s) title or interest (s) of any kind whatsoever in the said Scheduled Property and further none else other than the VENDOR has/have any right (s), title or interest (s) of any kind whatsoever in the whole or any part of the said Scheduled Property and further there is no impediment in the VENDOR's right to execute this Sale Deed.

10. That all the dues, demands, taxes, charges, duties, liabilities and outgoings if any relating to the said Scheduled Property payable to the ____________ Power Ltd., ______ in the form of House Tax, Electric Consumption Bills, Water Consumption Bills, gas Bills, RWA outstanding charges or any other bills or charges shall be borne and paid by the VENDOR up to the date of handing over the peaceful vacant physical possession of the said Scheduled Property to the VENDEE and thereafter the same shall be borne and paid by the VENDEE. If the same is/are paid by the VENDEE, the same shall be reimbursed immediately by the VENDOR to the VENDEE or his legal heirs. The VENDOR has also provided the relevant copies of the bills acknowledging the up-to-date payment to the concerned authorities, which the VENDEE acknowledges and confirms.

11. That there are no outstanding government and non-government dues of whatsoever nature including the attachment by the Income Tax Authorities or under any law in force, in respect of the said Scheduled Property.

12. That the VENDEE can get the said Scheduled Property transferred, mutated in his own name as absolute owner in the records of the _______________ Power Ltd., ___________ or any other concerned authority on the basis of this Sale Deed or its certified true copy at his own cost.

13. That the VENDOR has no-objection to get the said Scheduled Property under sale, transferred in the name of the VENDEE in the records of the concerned authorities such as Municipal Corporation of Delhi, _______________ Power Ltd., DJB/Water, Sewerage and gas Department etc.

14. That the Sale consideration includes the consideration for the Electric, Water and gas connection and Security Deposits furnished with the concerned department. The VENDEE shall be entitled to get the existing electricity, water and gas connection transferred in his name along with the security deposits with electricity, water and gas department or apply for fresh electricity, gas pipeline and water connection by presenting this Sale Deed or its certified true copy and this Sale Deed shall be deemed and construed to grant the No Objection Certificate by the VENDOR in favour of the VENDEE.

15. That the VENDOR has assured that on execution of these presents all the right of easement, right to ingress, hereditament, right to common area, together with the benefit of all things permanently attached thereto and forming part thereof inter alia, super structure, privileges, benefits, advantages and appurtenances belonging to or any way occupied, enjoyed or known as part and parcel of the said Scheduled Property including the proportionate undivided and indivisible freehold ownership rights/share in the land underneath the building are transferred, conveyed, sold and assigned to the VENDEE.

16. That the VENDOR has assured the VENDEE that she has/had never entered into any agreement either in written or in oral against the said Scheduled Property with any third party or its nominee(s) that will affect the right(s), interest(s) and title to the said Scheduled Property transferred hereunder to the VENDEE. The VENDOR has also assured to the VENDEE that if any power of attorney in respect of the said Scheduled Property has/had been given by the VENDOR to any person at any time, the same shall stand cancelled with this Sale Deed.

17. That the VENDOR has been left with no right (s), interest (s) and title in the said Scheduled Property after execution of this Sale Deed.

18. That relying on the aforesaid representation and believing the same to be true and acting on the faith thereof, the VENDEE has agreed to purchase the said Scheduled Property. The VENDEE has also made independent enquiries with the concerned authorities and after being fully satisfied with the right (s), title and interest (s) of the VENDOR, the VENDEE has agreed to purchase the said Scheduled Property on "as is where is basis."

19. That the VENDOR, the VENDEE and all their legal heirs shall remain bound to obey by all the terms and conditions of this Sale Deed and the VENDOR, her legal heirs, successors and assigns has/have been left with no right(s), title, claim (s) or concern(s) in the said Scheduled Property under sale and the VENDEE has become the absolute owner of the said Scheduled Property forever with the right to use and enjoy the same in any manner and to transfer the same to any one by way of Sale, Mortgage, Gift, Will, Lease or otherwise without any interruption or disturbance by the VENDOR or her heirs.

20. That all relevant documents in originals in possession of the VENDOR in respect of the said Scheduled Property have been handed over by the VENDOR to the VENDEE to his full satisfaction and the VENDEE hereby confirms and acknowledges the receipt of same.

21. That this Sale Deed is being executed by the VENDOR in favour of the VENDEE, without any coercion, force or undue influence and in her full senses and with sound disposing mind and this Sale Deed shall be irrevocable and binding on both the parties and their respective legal heirs.

22. That any error or omission or mis-description of the said Scheduled Property under sale regarding the numbers or any references to the number of documents, books, volumes, pages or dates of Registrar's office, regarding the title deed of the said Scheduled Property shall not annul the said deed and if such error or mis-description is material one, the VENDEE will be entitled to get it removed by the VENDOR or her attorney (s) by obtaining further necessary deed of assurance or supplementary/rectification deed and all such costs and expense shall be solely borne by the VENDEE and the VENDOR shall co-operate in all respects.

23. That the Stamp Duty, Corporation Tax, Documentation Charges and Registration Charges for transfer of title of the said Scheduled Property have been borne and paid by the VENDEE. The VENDEE shall have the right to collect the original Sale Deed from the office of the Sub-Registrar.

24. That the original Conveyance Deed and all other original relevant documents of the said Scheduled Property have been handed over by the VENDOR to the VENDEE at the time of execution/registration of this Sale Deed. The transfer of the title in respect of said Scheduled Property will come into effect from the date of execution/registration of this deed.

25. That the Sale Deed has been prepared under the instructions of the VENDOR and the VENDEE with their free will and volition and the contents of the documents have been understood by both the parties and contents have been finalized upon being satisfied in all respects.

26. That disputes, if any, arising out of or concerning this deed shall be subject to the jurisdiction of the competent court, tribunal or authority having jurisdiction under applicable law.

27. That the VENDOR is a citizen of _____ and the VENDEE is the citizen of India.

IN WITNESSES WHEREOF the VENDOR and the VENDEE have signed and executed this Sale Deed on this day, month and year first above written, in the presence of the following witnesses.


                                        Mrs. _________                     Mr. ___________
                                        (VENDOR)                             (VENDEE)
WITNESSES:-

1.


2.