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OCI (Overseas Citizen of India) Tax Residency when staying in multiple countries

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Network

Self Employed

53 Points Posted on 27 June 2025

Status: OCI ( Overseas Citizen of India ), currently citizen of foreign country

Physical Presence:

Employed and present in Country A ( country of citizenship ) for duration of 3 months between Aprl 2024 and Mar 2025
Unemployed and stayed in Country B for 2 months between Aprl 2024 and Mar 2025
Unemployed and stayed in Country C for 1 month between Aprl 2024 and Mar 2025

Total presence out of India in India FY 2024/2025= 185 days, and rest of the days physically present in India.

In the above scenario, will the respective person be considered a tax resident of India ?

Replies (2)

Quick Summary

This discussion explores whether an Overseas Citizen of India (OCI) cardholder is considered a tax resident in India. The individual in question spent 185 days outside India during the financial year 2024/2025, with significant stays in Country A (citizenship), Country B, and Country C. Based on Indian tax laws, an individual is generally considered a tax resident if they stay in India for 182 days or more in the previous year, or meet a 60-day/365-day condition over four years. As the presence in India is less than 182 days, the OCI holder is likely to be classified as a non-resident for Indian tax purposes.

SUSHANT BIDAYE

721 Points Posted on 27 June 2025

Of course Not.

Since presence in India less than 182 days-Staus Non Resident in India.

Ranjan

1475 Points Posted on 28 June 2025

@ Network, @ Sushant

More latest nitty gritty, applies to both NRI & OCI :-

An individual would be tax resident in India if he stays for 182 days or more in India during the previous year or if he stays for 60 days during the previous year and 365 days in the 4 years preceding previous year. If an individual fails to satisfy the above conditions, he will be considered as a non-resident in India.