Filing of return of income for crew member of foreign ship
This query is : Open
pavithra.k
(Querist)
29 July 2013
Dear experts,
My brother works as a crew member of foreign ship.
I have 2 queries:
1) what is the compliance for him to state as non resident whether less than 182 days stay during the pr yr or 60 days.
2) If he is a non resident who has no other expect salary income from foreign co. what is the requirement for him to file the return and is there any specific form.
My brother works as a crew member of foreign ship.
I have 2 queries:
1) what is the compliance for him to state as non resident whether less than 182 days stay during the pr yr or 60 days.
2) If he is a non resident who has no other expect salary income from foreign co. what is the requirement for him to file the return and is there any specific form.
29 July 2013
i) < 182 days.
ii) ITR-1 is the return form if EXEMPTED income < or = Rs.5,000, otherwise use ITR-2.
ii) ITR-1 is the return form if EXEMPTED income < or = Rs.5,000, otherwise use ITR-2.
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pavithra.k
(Querist)
29 July 2013
Dear Sir ,
Thanks for your honoured reply.
His income for the year is approx 15 lacs pa
Will there be any tax liability arising on his foreign income.
what i have to comply with for availing exemption on the same..
Thanks for your honoured reply.
His income for the year is approx 15 lacs pa
Will there be any tax liability arising on his foreign income.
what i have to comply with for availing exemption on the same..
29 July 2013
Check the residential status.
If non-resident, income earned abroad is tax free.
Entries in passport and employment contract will suffice to substantiate the claim.
If non-resident, income earned abroad is tax free.
Entries in passport and employment contract will suffice to substantiate the claim.
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pavithra.k
(Querist)
29 July 2013
Thank you very much for the timely reply sir.
So do we need to file a nil return then...
So do we need to file a nil return then...
Pradeep Kamath
(Expert)
31 October 2013
Based on the provisions of Section 6:
Crew members of foreign going "Indian ship" have the privilege of only one condition for residential status. (i.e., if they stay for >=182 days in India, they are residents, else they are non-residents)
However, for crew members of foreign ships, both conditions are applicable. (i.e: they would be residents if either of the following conditions are satisfied: 1.if they stay for >=182 days in India during the PY, 2.if they stay in India for >=60 days in PY and >=365 days in 4 years preceding PY)
Chakrapani Warrier Sir, please correct if this interpretation is wrong.
Crew members of foreign going "Indian ship" have the privilege of only one condition for residential status. (i.e., if they stay for >=182 days in India, they are residents, else they are non-residents)
However, for crew members of foreign ships, both conditions are applicable. (i.e: they would be residents if either of the following conditions are satisfied: 1.if they stay for >=182 days in India during the PY, 2.if they stay in India for >=60 days in PY and >=365 days in 4 years preceding PY)
Chakrapani Warrier Sir, please correct if this interpretation is wrong.
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