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Dealing with an NRI

You bought inherited property from NRI heirs and one heir did not sign: the fix

The heir who did not sign still owns a piece of what you paid for.

The property came to the sellers by inheritance, and not every heir joined the sale deed. Often one lives abroad, or was left out by the others. You paid for the whole property, but your deed carries only the signatures of some of its owners.
Last reviewed: 27 September 20265 min readReviewed by Preetesh Maloo, CA

The short answer

Where heirs co-own an inherited property and one does not sign the sale, you get only the shares of the heirs who signed (Transfer of Property Act, Section 44). The missing heir still owns their share and can ask for partition. The cure is a further registered deed from the missing heir confirming or conveying their share to you, drafted by a local advocate and stamped under your state's stamp law. If the heir refuses, it becomes a civil matter.

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One heir did not sign the sale deed: what you actually own

You own the shares of the heirs who signed, not the whole property.

Who signedWhat you holdWhat the missing heir can do
All heirs but oneThe signing heirs' sharesKeep their share, and seek partition
Heirs of a family dwelling house, one missingTheir shares, without a right to move in against the familyIn a partition suit, the family may ask the court to let them buy your share
Heirs who had already released to the sellersThe whole property, if the release deeds are registeredNothing: they no longer own a share

So the first check is whether the missing heir had given up their share earlier by a registered release deed. If they had, there may be nothing to fix.

The deed that cures a missing heir's signature

The missing heir signs a registered deed that passes or confirms their share to you. If the heir is paid for it, many states treat it as a sale of that share, with duty to match; if the family settles among themselves, a confirmation deed is usual. Which document, and the duty on it, depends on your state's law, so a local advocate drafts it.

1. Collect the succession papers: the death certificate, the legal heir or succession document, and any will. 2. Agree who pays the heir, if anyone. Usually it is the heirs who took your money. 3. The heir signs; from abroad, before an Indian mission, or before a notary with an apostille. 4. Stamp it in India within three months of arrival and present it for registration within four months of arrival; the heir, or an attorney authorised for it, admits execution.

If you pay the heir, TDS applies to that payment: the non-resident rate under Section 393(2), formerly Section 195, where the heir is an NRI.

If the missing heir refuses to sign

A refusal turns a paperwork gap into a dispute, and the tax rules cannot fix it. The heir can file for partition, and you would hold your share as a co-owner in that suit.

Your claim for what you paid for the missing share is against the heirs who sold, because a seller is taken to promise that they had the right to sell what they sold. Keep the payment trail showing what each signing heir received. A local advocate advises on the suit and on the claim; the sooner it starts, the better the evidence.

A worked example: Deepa in Kolkata

Three siblings inherited their father's Kolkata flat in equal shares. The two brothers, both in the US, sold it to Deepa for Rs 90 lakh and took the whole price. Their sister in Pune never signed.

ItemAmount
Deepa's share: two of threeWorth Rs 60 lakh at the sale price
Sister's share, still hersWorth Rs 30 lakh
Paid to the brothers for the sister's shareRs 30 lakh

The usual fix, subject to Deepa's advocate's check under West Bengal law: the sister signs a deed in Deepa's favour, and the brothers settle with her out of the Rs 30 lakh. Deepa pays nothing more to the sellers, so no new TDS arises for her.

What's involved

What the CA actually does

  1. 1

    Gather the succession record

    We collect the succession papers and the payment trail showing what each heir received, so your advocate can confirm what you hold.

  2. 2

    Keep the tax record consistent

    We set out the tax facts the missing heir's deed must reflect, such as what was paid and to whom. Your advocate drafts it under your state's law.

  3. 3

    Handle the tax on any payment

    If you pay the missing heir, we compute and deposit the deduction and issue the certificate.

What to have ready

Documents you'll typically need

  • Registered sale deed
  • Death certificate and legal heir or succession papers
  • Any will, and any earlier release deeds
  • Payment proofs showing what each heir received
  • Contact details of the missing heir

References on this page

  • Transfer of Property Act 1882, Section 43: a transfer that later takes effect when the seller acquires the interest; Section 44: transfer by one co-owner
  • Hindu Succession Act 1956, Section 22: preferential right of the other Class I heirs
  • Partition Act 1893, Section 4: a family dwelling house sold to a stranger
  • Transfer of Property Act 1882, Section 55(2): the seller's implied covenant for title
  • Registration Act 1908, Sections 17(1)(b) and 33; Indian Stamp Act 1899, Section 18

Frequently asked questions

Common questions

Only with his written authority, such as a power of attorney he gave them before the sale. Without it, they could not sign away his share.

Under the Hindu Succession Act, where a property passed on intestacy to Class I heirs, the others have a preferential right to acquire a share one of them proposes to transfer (Section 22). Your advocate checks whether it applies to your purchase.

Only the people the will gave the property to, and the executor where one was named. Probate, once compulsory for some wills in Kolkata, Mumbai and Chennai, stopped being so when Section 213 of the Indian Succession Act was omitted in December 2025.

It can. If the missing heir relinquishes to the heirs who sold you the whole flat, their sale can then take effect on that share at your option (Transfer of Property Act, Section 43). A deed running to you directly is cleaner; your advocate picks the route.

Yes. What they receive, less their share of the inherited cost, is their capital gain, reported in their own return.

The exceptions that change the answer

Where the general rule stops applying to you

Every rule below has a carve-out, a cut-off date or a condition that flips the answer. These are the ones that decide real cases.

Power of Attorney executed abroad: the stamping clock

Right now: Stamped in India within 3 months of receipt in India

Where it works differently

The country is a Hague Apostille Convention member
Notarise locally, then apostille. Otherwise it needs attestation by the Indian mission.
Two different routes; using the wrong one means a rejected document at the sub-registrar.
The 3 months lapse
Penalty stamping is required and the document may be questioned. Sub-registrars do check the receipt date.
Indian Stamp Act.
The PoA is meant to transfer the property itself
It cannot. A GPA does not convey title, per Suraj Lamp (SC, 2011). A PoA authorises someone to ACT for you, not to receive your property.
The commonest and costliest misunderstanding.

Commonly got wrong

  • A PoA can be used to sell the property to the holder. Suraj Lamp held GPA sales convey nothing. A PoA lets an agent act for you; it does not transfer ownership to them.A Power of Attorney lets someone sign on your behalf. It does not transfer the property to them. Only a registered sale deed does that.

One heir never signed my sale deed. What do I do?

Send the deed, the succession papers, your payment records and the sellers' documents for a fix-it review. We will handle the tax side and line up the cure with your advocate. Free call, no obligation.

No card, no obligation. All certification and filing work is handled by ICAI-registered practising Chartered Accountants.