Residence status of member of crew of ship

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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)

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.
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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)

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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