Residence status of member of crew of ship

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

11 March 2012 As per the income tax act A person member of crew of ship will be non resident if he is outside India for atleast 182 days. That mean 60 days condition will not be applicable on him.
I want to know that this 182 days must be as a member of crew of ship or it will also be valid if it is a mix of crew member for some days and tourist for remaining days

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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11 March 2012 In my view, period spent by him as a tourist, if can be covered under the definition of -"for the purpose of employment"- even for searching an employment outside India, then he may enjoy NRI status.
.
If Out of Total Outside India Stay of 304 days, he satisfies as a crew member on the ship condition for only 150 days, he can be treated as Resident by applying 60 days condition.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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12 March 2012 182 days must be as a member of the crew only because CBDT Circular 586 dated 28/11/1990 reported in 186 ITR (St) 167 says " ....if they are on board such ship outside the territorial waters of India for 182 days....."

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