Income tax return (Merchant navy)

This discussion addresses how merchant navy employees can file their income tax return when they are considered non-residents for a particular tax year, having spent over 183 days outside India. It explains that non-residents are only taxed on income accrued or received in India. The process involves registering on the Income Tax e-Filing portal as a non-resident and using the appropriate tax form, likely ITR 2, which allows for specifying residential status. It also advises updating residential status on the e-filing portal if previously registered as a resident.