Under section 2(78) of the Income-tax Act, 2025, "person of Indian origin" means

Section 2(78) uses a test of birth: the individual, "either of his parents or any of his grand-parents" must have been born in undivided India. It does not depend on holding an Overseas Citizen of India card or on the citizenship of the parents. The definition matters for the residence rules in section 6(4), (5) and (13).