The Finance Bill, 2017 had proposed a new Section 194IB to the Income Tax Act, 1961 (the "Act"), to provide that individuals and Hindu Undivided Families ("HUFs") paying rent of INR 50,000 (Indian Rup...
In response to growing demands to introduce dual citizenship from its overseas diaspora, India introduced the concept of the person of Indian origin (a "PIO") in 2002 and an overseas citizen of India (an "OCI") in 2006 as categories of persons who enjoy certain legal rights in India. This article summarises the rights that PIOs and OCIs have in India and examines the impact of the recently introduced Citizenship (Amendment) Act, 2015 (the "Amendment Act").
