NRI is entitled to transfer any immovable property by sale, gift or any other mode to any Indian citizen. There are number of ways in which  you an avoid payment of capital gain tax…

1. Purchase a new house within two years of sale or construction a house with three years of sale. Section 54.
2. Invest profit in bonds issued by NHAI OR Rural Electrification Corporation. Exemption is up to 50L. Section 54EC.
3. If you cannot locate a suitable property for purchase within 2-3 years, you can invest profits in Capital Gains Accounts Scheme in public sector bank.
4. Invest entire sale consideration to set-up small scale or medium scale industry but you need to purchase tools and machinery with six months.

It is safe to accept all sale consideration through bank, any deviation can land you in legal tangle in future.

As an NRI, if you sell a property in India, the buyer deducts 20% as Tax Deducted at Source (TDS) as Long Term Capital Gains Tax for properties sold after two years. For properties sold before 2 years, the TDS rate is 30%, deducted as Short Term Capital Gains Tax.

Repatriation of sale proceeds of residential property purchased by NRI/ PIO out of foreign exchange is restricted to not more than two such properties. Capital gains, if any, may be credited to the NRO account from where the NRI/PIO may repatriate an amount up to USD one million, per financial year. 

Since your brother is NRI buyer will deduct TDS at 23 per cent 

2) the agreement for sale should mention that the purchaser shall deduct at 23%from sale price unless seller obtains certificate from ITO for Nil/ lower  tax deduction certificate . .

3)

Sale of flat would attract long term capital gains tax

4)you are allowed to remit up to $1 million from the sale proceeds of property in India from their NRO account. ...

5) This limit of USD 1 million is the limit upto which you can repatriate without any permission from RBI. If you have a genuine need to repatriate above this limit, you can make a specific application to RBI for increasing the repatriation limit."

- As per law , An NRI can only sell residential or commercial property in India to a person residing in India or to an NRI or a PIO (Person of Indian Origin).
- Further, when an NRI sells property, the purchaser is liable to deduct TDS @ 20%.

- Further, as per law, an NRI/OCI , who is selling house property which is situated in India have to pay tax on the Capital Gains , and this tax that is payable on the gains depends on whether it’s a short term or a long term capital gains.

- Further, long term capital gains are taxed at 20% and short term gains shall be taxed at the applicable income tax slab rates for the NRI based on the total income which is taxable in India for the NRI.

- Further, if the property has been sold before 2 years from the date of its purchase, then 30% TDS shall be applicable.

- However, an NRIs is allowed to claim exemptions under section 54 and Section 54EC on long term capital gains from sale of house property in India.

He needs to pay applicable tds on the same

As an NRI, if you sell a property in India, the buyer deducts 20% as Tax Deducted at Source (TDS) as Long Term Capital Gains Tax for properties sold after two years. For properties sold before 2 years, the TDS rate is 30%, deducted as Short Term Capital Gains Tax