NRIs are the Indian citizens who choose to stay outside India for the purpose of employment, business, or vocation for an uncertain duration of time. This category also includes bureaucrats posted abroad by Central/State Government or personnel posted in United Nation organizations. On the other hand, Overseas Citizen of India (“OCI”) means an individual resident outside India who is registered as an Overseas Citizen of India Cardholder under section 7A of the Citizenship Act, 1955.