The Argentina international has revealed he has no intention of going back to the Citizens and is looking to sign for his first professional club back in Argentina
"I don't care if I have to take a wage cut. I'm tired of traveling and going back and forth. I'm not going back to England," Tevez told Gente. "[I want to] start the pre-season with Boca and play the Copa Libertadores with them."
The 27-year-old has been out of favor with Roberto Mancini this season, and has not featured for the team since refusing to come on as a substitute against Bayern Munich in the Champions League in September.
AC Milan, Paris Saint-Germain and Brazilian Serie A champion Corinthians have all also been heavily linked with the forward.
Despite Tevez's intentions to play for Boca, the club has already gone on record in stating it would not be able to afford the forward, who is rated at around 40 million euros.
The Argentine international started his professional career at the Bombonera in 2001, before leaving the club just over three years later to join Corinthians in a deal worth 15 million euros.