Non-resident Indians (NRIs) investing in unlisted Indian companies face tax and repatriation complexities upon exiting investments. Direct share sales are taxed as capital gains, with potential exemptions under Section 115F if proceeds are reinvested in specified Indian assets within six months and held for three years. Company liquidation involves rules on deemed dividends, impacting repatriation. Understanding income tax, FEMA, and RBI regulations is crucial for NRIs navigating these transactions.