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Indian origin for income tax purposes

06 August 2022

if any of the assessee's great grand parents are born in undivided India but the grandparents and parents are born outside india will assessee be of Indian origin???

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3 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (182080 Points)
Replied 07 August 2022

A Person of Indian Origin (PIO) means a foreign citizen (except a national of Pakistan, Afghanistan Bangladesh, China, Iran, Bhutan, Sri Lanka and Nepal)

* who at any time held an Indian passport
Or

**who or either of their parents/ grand parents/ great grand parents was born and permanently resident in India as defined in Government of India Act, 1935 and other territories that became part of India thereafter provided neither was at any time a citizen of any of the aforesaid countries ( as referred above);
Or

***Who is a spouse of a citizen of India or a PIO

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JJJ (Need help) (675 Points)
Replied 07 August 2022

For tax purposes, your ethnicity, origin, family history, ancestry, place of birth etc are irrelevant.

The only thing that matters is the situation today (or the point in time where a tax matter needs to be de cited).

Anyone living in India is subject to India's tax rules, regardless of citizenship or any other factors.

If living outside India, Indian citizens are only subject to tax rules on incomes / assets in India. And non-Indian citizens must have an actual OCI registration to be considered for any benefits or obligations under India's tax rules.

In short, again, the background and history are irrelevant.