OCI card holder - Income tax and remote working

Jai Shankar (3 Points)

27 March 2023  

Hello,

Can you please advise.

I am a British Passport holder and have a OCI card.

My employer in the UK deducts tax at source (PAYE) monthly for salary payments for the tax authorities here. I am considering to work from India remotely for my British employer to be close to my family. I have been reading the guidance on internet but still unable to class my residence status for income tax in India.

From what I understand I can visit (including working in India due to OCI card) for upto 180 days in a tax year (April - April). Can I do this every year, say between Jul - Dec (less than 180 days)? So say for example, year 1 under 180 days, year 2 under 180 days,year 3 under 180 days,year 4 under 180 days and year 5 under 180 days? 

I have read something about not being over 60 days in the previous tax year and not exceeding over 365 days in the last four years but this is not applicable for OCI card holders. 

If you are able to advise what is the maximum I can stay in India in my circumstance without incurring tax that would be greatly appreciated!

Thank you.