Property Law for NRIs in Nigeria

NRIs with property connections to India need to authenticate documents such as a Power of Attorney using the process currently in effect for Nigeria -- which is not a Hague Apostille Convention member. A Power of Attorney executed in Nigeria for use on Indian property therefore cannot be apostilled, and instead follows the older, multi-step legalization chain: notarization in Nigeria where required, authentication by the Nigerian Ministry of Foreign Affairs' Legal Services Division in Abuja, and attestation by the High Commission of India, Abuja (or the Consulate General of India, Lagos). This platform reconstructed this sequence from secondary Nigerian law-firm sources rather than a single primary government procedural page, so readers should confirm current requirements directly with the High Commission before relying on it. This hub covers that process in full, along with TDS and repatriation rules for selling inherited property, specifically as they apply from Nigeria -- including the important caveat that no India-Nigeria DTAA currently exists.

Key Authorities & Frameworks That Apply

Nigerian Ministry of Foreign Affairs, Legal Services Division (Abuja) -- authenticates Nigerian documents for use abroad, functionally replacing the apostille that would apply in a Hague Convention member country.
High Commission of India, Abuja and Consulate General of India, Lagos -- attest the authenticated document before it is sent to India, and may require further attestation by India's Ministry of External Affairs on arrival.
Nigerian Notary Public -- notarizes the Power of Attorney where notarization is required as the first step in the chain.
Indian sub-registrar's office (India) -- adjudicates stamp duty and registers the POA before use in a property transaction.
Income Tax Department, India and Reserve Bank of India (FEMA) -- govern TDS and repatriation on sale proceeds exactly as they do for NRIs elsewhere.

Complete Guides for NRIs in Nigeria

Power of Attorney for NRIs in Nigeria -- Legalization & Legal Requirements
An NRI in Nigeria authenticates a Power of Attorney for Indian property matters by notarizing it in Nigeria where required, obtaining authentication from the Nigerian Ministry of Foreign Affairs' Legal Services Division in Abuja, and then obtaining attestation from the High Commission of India, Abuja (or the Consulate General of India, Lagos) -- Nigeria is not a Hague Apostille Convention member, so an apostille is not available..
Selling Inherited Property in India as an NRI in Nigeria -- TDS, Capital Gains & Repatriation
When an NRI in Nigeria sells inherited property in India, the buyer must deduct TDS under Section 195 of the Income Tax Act, generally at 20% plus applicable surcharge and cess on long-term capital gains.