Who counts as a PIO or OCI cardholder.
For Indian income tax, a Person of Indian Origin is someone who, or either of whose parents or any of whose grandparents, was born in undivided India. Many British Indians fall into this group even if they were born in the UK.
An Overseas Citizen of India (OCI) card is a lifelong visa-like status for foreign citizens of Indian origin. For residence purposes an OCI cardholder is treated in the same way as a PIO. The older PIO card scheme was merged into OCI.
Tax residence is still decided only by your days in India and your Indian income, exactly as described on our residential status page.
How the residence tests apply to PIOs.
182 days in a year
A PIO who spends 182 days or more in India in a tax year is resident, like anyone else.
182 days instead of 60
When visiting India, the 60-day test is replaced by 182 days, as long as Indian income is ₹15 lakh or less.
120-day rule
If Indian income is above ₹15 lakh, the limit is 120 days, combined with 365 days in the past four years. Residents under this rule are RNOR.
No deemed residency
The rule that treats some Indian citizens as resident regardless of days applies only to citizens, never to PIOs or OCIs.
How PIOs compare with other groups.
| Indian citizen abroad | PIO / OCI cardholder | Foreign national (not Indian origin) | |
|---|---|---|---|
| Limit on visits to India | 182 days, or 120 with Indian income over ₹15 lakh | 182 days, or 120 with Indian income over ₹15 lakh | 60 days plus 365 days in 4 years |
| Deemed residency rule | Can apply | Does not apply | Does not apply |
| Special NRI tax rules on investment income | Available | Available | Not available |
| Can buy Indian homes | Yes | Yes | Generally no, without approval |
| Can buy agricultural land | No | No | No |
Bank accounts, property and FEMA for OCIs.
Under FEMA, OCI cardholders living abroad are treated broadly like NRIs for investments.
- NRE and NRO accountsOCI cardholders can hold NRE, NRO and FCNR accounts like NRIs.
- Change of citizenshipWhen you take up British citizenship, tell your bank so resident or NRI accounts are updated.
- Buying homes and officesResidential and commercial property can be bought.
- Farmland and plantationsCannot be bought, but can be inherited.
- Gifts of propertyResidential or commercial property can be received as a gift from a relative.
- Sending money back to the UKSale proceeds and NRO balances can be repatriated within FEMA limits with Forms 145 and 146.
What India taxes for a non-resident PIO.
A non-resident PIO is taxed only on Indian income: rent, NRO interest, dividends, capital gains on Indian assets and fees for work done in India. Income earned in the UK is not taxed in India. Our NRI tax filing overview sets out the rates.
PIOs can also use the special provisions for NRIs, which tax certain investment income bought with foreign currency at flat rates.
How we help PIO and OCI clients.
Confirm residence for each year
We count your days and apply the PIO rules, including the 120-day rule if your Indian income is high.
Review your Indian accounts
We check your accounts and investments are correctly designated under FEMA.
File your Indian return
We report your Indian income, claim back excess TDS and apply treaty rates where they help.
Plan sales and repatriation
We plan property sales, lower TDS certificates and the transfer of money to the UK.
Documents for a PIO review.
- British passport and OCI card
- PAN card, or we apply for one
- Travel dates in India
- Indian bank statements
- Rent agreements and receipts
- Dividend and interest statements
- Purchase or inheritance documents
- Sale agreement, if selling
- Loan statements, if any
Why NRIs in the UK choose us for India tax.
We work with the India side of your tax while keeping your UK Self Assessment and treaty position in view.
Every computation is checked by a second Chartered Accountant before anything is filed.
A written scope and fee before work starts, with no surprise charges later.
Encrypted document sharing and e-verification, so nothing needs a trip to India.
Returns, TDS refunds, FEMA questions and property sales handled by the same team.
Clear explanations of what you owe, why, and what to keep for next year.
Tax help for British Indians across the UK.
We work with British citizens of Indian origin and OCI cardholders in every part of the UK, including the large communities in London, Leicester, Birmingham, Manchester and Glasgow.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
PIO and OCI residential status FAQs.
British Indian with income or property in India?
Tell us what you hold in India and how often you visit. We will confirm your status and handle the filings.
This page is general guidance based on Indian income-tax and FEMA rules as they stand, including the Income-tax Act, 2025 that applies from 1 April 2026. It is not legal or financial advice for your situation. Rates, limits and deadlines can change, so please speak to us before acting on it.