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

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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)

Of course Not.

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

 

 

 

@ 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.


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