Euler's rotation theorem and tensor rotation technique are applied to develop a generalized mathematical model for determining photoelastic constants in arbitrary orientation of cubic crystal system. Two times rotations are utilized in the model relating to crystallographic coordinates with Cartesian coordinates. The symmetry of photoelastic constants is found to have strong dependence with rotation angle. Using the model, one can determine photoelastic constants in any orientation by selecting appropriate rotation angle. The outcome of this study helps to characterize spatial variation of residual strain in crystalline as well as polycrystalline materials having cubic structure using the experimental technique known as scanning infrared polariscope.