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Home / NRI & Global Services / Fund Repatriation from India
Last updated: 2 October 2026
Move money from your NRO account, a property sale or an inheritance to your bank account abroad — within the RBI limit of USD 1 million per financial year, with tax paid and the remittance forms in order. Our team prepares the paperwork and coordinates with your bank.
Repatriation means sending money held in India to your bank account abroad. For NRIs, the rules depend on where the money sits and where it came from:
Remittances from an NRO account go through your bank (the authorised dealer), which asks for proof that tax on the amount has been dealt with. From 1 April 2026 the remitter’s declaration is Form 145 (earlier Form 15CA) and the Chartered Accountant’s certificate is Form 146 (earlier Form 15CB).
Based on RBI rules under FEMA and the Income-tax Act, 2025. Last updated: 27 September 2026.
Per financial year, per person, from NRO capital balances — sale proceeds, inheritance and savings
On current income such as rent, dividends and interest, after tax
Residential property bought in foreign exchange: the foreign exchange paid can be repatriated for up to two properties
Remitter’s declaration filed online before the bank sends money abroad (earlier Form 15CA)
Chartered Accountant’s certificate on the tax position, where required (earlier Form 15CB)
Needed to remit more than USD 1 million in a financial year
Banks hold or return repatriation requests when the papers do not show where the money came from or that tax has been paid. These are the usual reasons.
Money moved between accounts over years, with no sale deed, gift deed or inheritance papers to trace it.
Capital gains tax unpaid, or TDS not matching the income tax records, when the remittance is requested.
Several remittances in one financial year can add up to more than USD 1 million without anyone tracking the total.
The route depends on where the funds came from. Most cases fall into one of these four.
Sale of a flat or plot: TDS, capital gains and remittance of the balance.
Remitting inherited bank balances, shares or property sale proceeds.
Current income remitted after tax, often alongside the yearly return.
Treaty relief so the same income is not taxed twice.
We map where the money came from and which repatriation route and limit apply.
We confirm the tax position on the amount — capital gains, TDS and any balance tax to be paid.
You share the papers over a secure link; we prepare the bank request letter and undertaking.
Form 146 is issued by an independent Chartered Accountant; Form 145 is then filed online.
We coordinate the submission with your bank and answer its queries.
We track the transfer until it reaches your overseas account and record the amount used against your yearly limit.
A few rules decide how much you can send abroad, and when.
The USD 1 million limit applies per NRI per financial year (April–March), across all banks.
You can remit what remains after TDS and any tax payable on the gain.
Funds can move from NRO to NRE within the same USD 1 million limit, after tax.
Remitting more than USD 1 million in a year needs RBI approval, applied for through your bank.
Share your query and our team will reply during business hours.
Up to USD 1 million per financial year from NRO capital balances — property sale proceeds, inheritance and savings — after tax. Current income such as rent, dividends and interest can be remitted after tax without this cap. NRE and FCNR(B) balances are freely repatriable.
Yes. NRO funds can be moved to an NRE account within the USD 1 million per financial year limit, once tax on the amount has been paid. Your bank asks for the same forms as for a foreign remittance.
From 1 April 2026, under the Income-tax Act, 2025, Form 15CA is replaced by Form 145 (the remitter’s declaration) and Form 15CB by Form 146 (the Chartered Accountant’s certificate).
If the property was bought with foreign exchange (inward remittance or NRE / FCNR funds), the amount paid in foreign exchange can be repatriated, for up to two residential properties. Any balance, and the proceeds of property bought with rupee funds or inherited, fall under the USD 1 million yearly limit.
Repatriation itself is not taxed. What must be settled first is tax on the income or gain — for example capital gains on a property sale. The bank checks this through Form 145 and, where required, Form 146 before sending the money.
ACS – Director, Expertvuw Management Pvt Ltd
Repatriation cases are handled by Expertvuw’s team, working with your bank. Form 146 and any other certificate required by law are issued by an independent Chartered Accountant engaged for your case.