This discussion clarifies income tax filing for Merchant Navy employees who are Non-Resident Indians (NRIs). It explains that NRIs generally do not need to declare income earned outside India, only income accrued or earned within India. If your Indian income falls below the exemption limit, filing an Income Tax Return (ITR) may not be necessary.
16 July 2023
I want to know that a person is employed in merchant navy and earned income in dollar ($) for this person which ITR form to be filed. In ITR under which head his income is to be disclosed. whether his income is taxable or exempt if except then please give section under which his income is exmpt
16 July 2023
For NRI:: he is not required to declare any income earned outside India. Only income earned or accrued in India should be declared in ITR. If your income earned in India is below exemption limit, you need not file ITR.