Tax on Pension

While the pension earned and received abroad will not be chargeable to tax in India if the residential status of the pensioner is either "non-resident" or "resident but not ordinarily resident", it will be so chargeable if the residential status is "resident and ordinarily resident". The aforesaid status of "ordinarily resident" cannot, however, be acquired by a person unless he has been resident in India in at least nine out of the preceding ten years.