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

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.