14 January 2020
Please let me know whether dates mentioned in CDC( ship in and out record) issued to seafarer or dates according to arrival and departure mentioned in passport of seafarer who works in foreign ship , is relevant for determining NRI status?
15 January 2020
normally the dates mentioned as arrival and departure on PASSPORT are relevant. (If it is making substantial difference in your taxation, let me add....... upto 12 nautical miles is regarded to be Indian territory. Does that make any favourable difference in your case?)
15 January 2020
cdc dates are entered when you board the ship , therefore while ship is within 12 nautica 1 miles , still cdc entry date will be there.
16 January 2020
So?... You have to be out of 12 nautical miles from the base line of sea shore of India for 182 days or more to be Non Resident. Otherwise, in normal circumstances count on the dates on passport
CAclubindia
