| Path | Source of funds | Routes through | Annual cap | Extra forms beyond 15CA/15CB |
|---|---|---|---|---|
| NRO basic | Rent, dividends, pension, interest | NRO account → wire | $1M / FY | None — straight 15CA + 15CB |
| Property sale | Sale of inherited or self-bought property | NRO (sale proceeds + TDS) → wire | Inside $1M / FY OR lifetime extension | Form 26QB (TDS) · LTCG calculation · Sec 54 exemptions |
| US stocks / RSU | RSU vest, ESPP, US brokerage sale | Stays in your foreign brokerage — NOT India | None (foreign-held) | DTAA credit · Form 67 in India · US 1099-B + W-8BEN |
| Inheritance / gifts | Bank balances + investments inherited from resident parent | NRO (lump or staggered) → wire | $1M / FY · separate from your own NRO | Probate / succession certificate · 15CA + 15CB |
Most stuck repatriations come from missing TDS, expired KYC, or PAN-Aadhaar mismatches — not the actual wire. The Repatriation Readiness tool checks the 8 pre-flight items in 60 seconds before you pay a CA's fee.
Each guide walks through the exact forms, CA fees, bank charges, timeline, and what triggers extra scrutiny for that source of funds.
The most common case — repatriating rent, dividends, pension or interest from your NRO account back to your foreign bank.
Selling Indian property is the highest-$ repatriation most NRIs do. TDS, LTCG, Section 54 exemptions, then 15CA/15CB — and the order matters.
Selling US-held RSU, ESPP, or brokerage positions while you're an Indian resident. Different — proceeds DON'T need to route through India at all if you keep US brokerage open.
Money inherited from a resident parent, or gifted by a relative — receipt is non-taxable but the subsequent income IS taxable. Repatriation needs probate + 15CA/15CB.