Wednesday, 25 March 2015

PURCHASE AND TRANSFER OF PROPERTY BY NRIs

This is the second part of the article. The first part appeared in these columns on March 12, 2004.
PIO (Person of Indian Origin) is also permitted to gift residential or commercial property in India to person resident in India and a NRI or PIO.
Repatriation of proceeds
Prior permission of the RBI is required to repatriate the sale proceeds of immovableproperty outside India, by a NRI, or his successor. The authorized dealer is permitted to allow repatriation of the sale proceeds of immovable property in India/outside India except agricultural, plantation property or farmhouse outside India to a Non Resident Indian (NRI) or to a PIO on following conditions:-
The acquisition of the immovable property by the seller was in compliance with the law and regulations in force.
The property was sold after three years from the date of acquisition or from the date of payment of final installment of sale price, whichever is later.
The amount to be repatriated does not exceed the amount paid for acquisition in foreign exchange received through normal banking channels or funds held in foreign currency Non-Resident account or equivalent to foreign currency on the date of payment if acquired through Non-resident external account.
If the sale proceeds are of residential property, repatriation should not be more than two properties.
There is a complete prohibition against acquisition or transfer of immovable property in India by the citizens of Pakistan, Bangladesh, Sri Lanka, Afghanistan, China, Nepal and Bhutan without the prior permission of the Reserve Bank of India (RBI).
However, they may acquire or transfer immovable property on lease, which should not be beyond five years.
RBI has permitted the repatriation of Sale Proceeds of immovable property up to $1,00,000/- per year, provided the property is held by NRIs/PIO for a period of not less than 10 years.
Acquisition of Immovable Property
Reserve Bank of India has accorded permission to a NRI to acquire immovable property in India, for the purpose of carrying on business or other activities in India on the following conditions:

The purpose is to open a branch or other place of business.
The business or activity is established in India as per the Foreign Exchange Management (establishment in India of Branch or Offices or other place of business) Regulation, 2000.
The office is not a Liaison Office.
There is a need to acquire immovable property to carry on the activity.
There is strict compliance of all applicable laws, rules, regulations, and direction in force.
The person files Form No.IPI within ninety days from the date of such acquisition.
The immovable property acquired is permitted to be transferred by way of mortgage to an authorized dealer as security for any amount borrowed.
Housing loan in rupees to a Non-Resident
Non Resident Indian or a PIO (a person residing out of India and holding an Indian Passport, whose father or grand father was an Indian citizen by virtue of Constitution of India, is eligible for a housing loan to acquire residential accommodation in India subject to the following conditions:
Loans to be availed from an authorized dealer or a Housing Finance Institution approved by the National Housing  Bank.
Amount of loan, margin to be met and repayment period will be as applicable to a person residing in India.
The loan proceeds are not allowed to be credited to Non-Residential External (NRE) / Foreign Currency Non-Resident (FCNR)/Non-Resident-non-repatriable account of the borrowed.
Loan should be fully secured. The acquired property will have to be given as security by equitable mortgage.  If needed, other assets of the borrower will have to be given by way of lien.
The repayment of loan, interest an other charges shall be by the borrower from out of remittances outside India through normal banking channels.
This may be from the funds of the borrower in his Non-Resident External (NRE)/foreign currency Non-Resident (FCNR) Non-Resident Non-repatriable (NRNR)/Non-Resident-ordinary (NRO)/Non-Residential Special Rupee (NRSR) account in India. The rental income of the property acquired may also be used for repayment.   
The interest charged to the loan shall be in conformity with the RBI, National Housing Bank directives.
Invest out of Local Funds
Reserve Bank of India grants permission to foreign citizens of Indian origin to invest in local funds in real estate on submission of necessary applications provided such investments are for bonafide use of residence.
If the property is not immediately required for residential purpose, the same may be leased out and the lease amount is repatriable.
Foreign Citizens residing in India are allowed to purchase one property for their bonafide residential purpose out of their Rupee funds.
Investment by non Indian Origin Foreign Citizen
Foreign national of Non Indian Origin any purchase of immovable properties in India for their residential purpose, out of fresh remittance of foreign exchange through normal banking channels, with prior approval of Reserve Bank of India.
The income out of investment cannot be repatriated. If any member of a Partnership Firm, Trust, Association or Club is a foreign Citizen, prior permission of RBI is necessary for purchase or sale.
Foreign Companies / Banks
Any foreign Company other than Banking Companies are permitted to acquire / hold immovable properties if they are needed for their business. They have to declare such acquisition to the RBI.
Foreign Companies who have only liaison office in India can also invest in acquisition out of fresh remittance.
Income out of investments in Real Estate is more remunerative, safe, and appreciates in the course of time.
Before investing your hard earned money in any immovableproperty, do scrutinize the title deeds through an eminent Lawyer and select the promoters having good track record to safeguard your investment.



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