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
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.
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.
CAclubindia
