Non-Resident Indians

Overseas Indians, officially known as Non-Resident Indians (NRIs) or persons of Indian origin (PIOs), are people of Indian birth, descent, or origin who live outside the Republic of India.

According to a Ministry of External Affairs report, there are 32 million NRIs and PIOs residing outside India.

For the purposes of the Income Tax Act, “residence in India” requires a stay in India of at least 182 days in a financial year or 365 days spread out over four consecutive years and at least 60 days in that year.