Repatriation of Funds from India – Rules & Process

The Core Concept: FEMA & RBI Rules

Repatriation isn't just a bank transfer; it's a compliance process. Under the Liberalised Remittance Scheme (LRS), NRIs can repatriate up to USD 1 Million (approx ₹8.3 Crores) per financial year from their NRO account balances.

Source of Funds Allowed:

• Sale proceeds of assets (property, shares)
• Inheritance / Legacy
• Income (Rent, Dividends, Pension)

NRE vs NRO Repatriation

• From NRE Account:
• Limit: No limit. Freely repatriable.
• Tax: No tax clearance required (already tax-paid money).
• Process: Direct Netbanking transfer.

• From NRO Account:
• Limit: USD 1 Million / FY.
• Tax: Requires Form 15CA & 15CB.
• Process: Document-heavy manual processing by bank branch.

> Uncertain about limits?

> [🧮 Calculate](/tools/repatriation-readiness) — Your exact repatriation eligibility in under 60 seconds.

The Document Stack (The "Why" Behind Rejections)

Banks reject 30% of first-time requests due to missing links.

1. Form 15CB (The CA Certificate)

A Chartered Accountant certifies that *taxes have been paid* on the money being moved. They verify the source (e.g., Sale Deed) and tax challans.

2. Form 15CA (The Undertaking)

You (the NRI) upload this declarations on the Income Tax Portal, referencing the CA's certificate.

3. Source Proofs

• Sale Deed (for property money)
• Will/Probate (for inheritance)
• Savings Bank statements

The Process Step-by-Step

Step 1: Tax Compliance

Pay any pending Capital Gains tax. You cannot move money without a clear tax slate.

Step 2: CA Certification

Hire a CA to generate Form 15CB.

Step 3: Portal Filing

File Form 15CA online.

Step 4: Bank Submission

Submit A2 Form + 15CA + 15CB to your bank.

Step 5: Processing

Bank verifies and converts INR to USD/GBP/EUR.

> Fear of Rejection?

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Failure Modes: Why Transfers Get Stuck

• PAN Inoperative: If your PAN is not linked to Aadhaar (unless you have "NRI" status updated in IT portal), the bank system will block the remittance.
• Broken Chain of Funds: You deposit cash into NRO and try to repatriate. This is impossible. Funds must have a digital trail.
• Mismatch in Name: Name on Sale Deed ≠ Name on Bank Account.

> Pro Tip: Always file your 15CA/15CB *before* booking your flight back if you are visiting India to sell.