Capital gains taxes are due on sale of property at 20% + surcharge of 10% on taxes (applicable if the taxable income exceeds Rs 850,000) and education cess of 2% (on tax +SC), if the property had been held for more than 3 years. Otherwise tax rate will be as per slab rates with 30% on income exceeding Rs 150,000. Tax liability in US on the same income will be as per US tax law and any tax paid in India should be allowed as a deduction from the taxes payable in US. However, no tax arises in US only on account of repatriation of the money there.