ITR for Non resident Seafarer


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This discussion clarifies the Income Tax Return (ITR) process for non-resident seafarers working for Indian shipping companies. It confirms that seafarers out of India for 184 days will be considered non-residents for tax purposes. The advice given is to file ITR 2 and that income can be received in a regular Indian savings account, though it may need to be converted to an NRO account. Past incorrect filings of ITR 1 are noted as a minor issue that should be corrected by filing ITR 2 going forward.

04 December 2020 1. Will a seafarer's residential status be considered as "Non Resident" while filling ITR (out for 184 days) (working in Indian Shipping Co.)?
2. Is he allowed to have saving account in Indian banks or NRE/NRO account is must, as he may be resident in one year and non resident in another year?
3. Which ITR form should be filed?
Please help by answering above questions.
Thanks in advance.

05 December 2020 1 He will be considered as non resident.
2 Savings bank account may be continued by changing it to NRO and back as SB account.
3 File ITR 2.

08 December 2020 Thanks for reply Sir. In case ITR 1 was filed in last 2 AY, what impact will it have?

08 December 2020 No impact. Non resident has to file ITR 2 only.

08 December 2020 Sorry to miss out on question, I meant to ask, despite being Non resident (having tax free income) in last 2 AY, ITR-1 was filed. Any impact of this. And also, what if NRI seafarer is receiving income in Saving account of Indian bank? Please guide.

08 December 2020 No problem now but you should have filed ITR 2. No problem in receiving salary in Indian bank account.

09 December 2020 Thanku so much Sir for your help.


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