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

Network (Self Employed) (51 Points)

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 ?