• OCI residing in India since Oct 2017


I have been in India since October 2017 till date.

My situation ins unique, as I am not employed, and was doing social work for majority of the time here. Last year (2022) I did some consultancy for a company, that has deducted and paid the TDS on these amounts. The total amount paid to me was less than 10L INR. 

I do not have any other income/investments or fixed interest being received. 

My overseas accounts also have no incomes or interests received.

I do not have an aadhar card.

My question is, when I do file for taxes, obviously there will be some scrutiny of my situation as it is not normal for someone to be unemployed for this long.

Overall I have nothing to hide, the only issue is I have delayed filing for payments from March 22 till date.

Please advise. I am based in Mysore and would like to take a professional service from someone well versed with OCI cases.

Asked 1 year ago in Income Tax

Scope of total income and incidence of tax liability depends on the residential status of taxpayer in the previous financial year irrespective of citizenship. If you were unemployed in the past years and did not earned any income then there is no need to worry for scrutiny. In respect to consultancy income, you will be liable to pay tax. Might be you were liable to pay advance tax in the FY 2022-23. Non-payment of advance tax results in interest payment. You can deposit tax now if liable to avoid further addition of interest. Due date of filing of ITR is 31.07.2023.


For detailed discussion you may opt for phone consultation

Vivek Kumar Arora
CA, Delhi
4840 Answers
1037 Consultations

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- TDS is 10% of the gross payment whereas taxable income falls under the slab of 10%/20%.

- Yes I have experience in OCI tax filing 

Vivek Kumar Arora
CA, Delhi
4840 Answers
1037 Consultations

5.0 on 5.0

After reading your query, I read with interest the provisions concerning OCIs. My views are validated even after reading the provisions concerning OCIs.  Now, I summarise my views concerning your situation:

1. Whether you are a citizen of India or not, you are a Resident for the purpose of Indian taxation for the financial year 2022-23. The income earned by you in India will be taxable at the rates applicable to you.

2 As you received income from consultation, the provisions concerning presumptive taxation u/s 44ADA or 44AD of the Income Tax Act,  depending upon the nature of your consultancy service, will apply. Most likely you'll be covered u/s 44ADA applicable to professional income. Accordingly, 50% of your gross receipts from the profession will be taken as your income. Accordingly, as your professional income is say Rs 10 Lakhs, the income assessable under the head " Income from business or profession" will be Rs. 5 Lakhs. 

3 Most likely, you may not have tax liability, as your taxable income is probably less than Rs 5 Lakhs, after considering the rebate available u/s 87A of the Income Tax Act. Hence, you may get back your TDS as refund after filing your return latest by July 2023 with interest. 

4 As you are only an overseas citizen of India, the income earned by you in India may need to be declared in the country of your citizenship and pay taxes there if applicable. 

5 As an OCI, the special provisions applicable to you are only about your country of citizenship. But as a resident, you need to disclose about your incomes and assets held abroad. 

B Vijaya Kumar
CA, Hyderabad
1001 Answers
124 Consultations

5.0 on 5.0

Hello, You can file the ITR for current year till 31st July. You will be considered as resident Indian. You can book a phone consultation and I can file the ITR for you.

Ruchi Goel Anchal
CA, Gurgaon
525 Answers
16 Consultations

5.0 on 5.0

1. Since you are a resident now I would recommend first to take Aadhar card, get it linked with PAN otherwise your PAN card would get inoperative.

Did you get this payment before April 2022 or after April 2022?

You can file taxes before July 2023 if your income was after April 2022. There will be no scrutiny as this is not so rare.

You can connect with me at canamanmaloo at gmail.com for filing return of income.

You can also book consultation at: https://www.taxontips.com/tax-notice-personal-consultation/ or file return at https://www.taxontips.com/income-tax-return/


How much TDS did they deduct?

Did they deduct TDS on your PAN?


Hope you find the information helpful, if yes do rate if 5 and provide your valuable feedback for my improvement.

Thank you.

Naman Maloo
CA, Jaipur
4272 Answers
97 Consultations

5.0 on 5.0

Since you are Indian resident, you need to obtain PAN and Aadhaar and link the same as else it would become ineffective. 

You are required to file your return before July 31.

We deal with lot of OCI clients and could definitely help you filing return of income and even with tax consultancy.

Kindly reach out for detailed consultation

Prerna Peshori
CA, Pune
194 Answers
11 Consultations

5.0 on 5.0

As an NRI, if you have earned income in India, you are required to file an income tax return in India. Based on the details provided by you, you are required to file an income tax return for the financial year 2022-23, as you have earned income from consultancy services.


Since you do not have any other sources of income or investments, you will be filing a tax return with only one source of income. You can claim the TDS deducted by the company on your consultancy income while filing the tax return.


As you do not have an Aadhaar card, you can apply for an Aadhaar card by submitting the necessary documents. However, it is important to note that the deadline for linking Aadhaar with PAN has been extended till 30th June 2023. So, you can link your Aadhaar with PAN at the time of filing your tax return.


The due date for filing tax returns for individuals is July 31st of the assessment year. You are an OCI client if you need assistance with filing your income tax return or tax consultancy, we would be happy to help. Please reach out to us for a detailed consultation.


Hope you find the information helpful. You are free to contact me for further discussion.If you could spare two minutes of your time to write a review, It would be really grateful and very happy to read it.

Thank you.

Shubham Goyal
CA, Delhi
212 Answers
4 Consultations

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We may assist you with the filings. You can still file the ITR for FY 21-22 also.


As far as FY 22-34 is concerned, the returns are due now. The ITR forms will get released by the department in sometime post which filing can be done.

Lakshita Bhandari
CA, Mumbai
5687 Answers
909 Consultations

5.0 on 5.0

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