Income tax rules if working on a cruise ship

Hello,


I need some information regarding income tax requirements for an Indian citizen working on the cruise ship.

He is a citizen of India, but works abroad on ships in the Caribbean, US etc. and stays in India about 2-3 months during a 12 month period.

Is he required to pay income tax in India?

Is he considered a NRI or is there a special seaman clause for tax purposes?

He does not specifically reside outside of the country as his home is the ship.

Thanks in advance for any help.

Replies (1)

Sir,

The Act says: "An Individual, who is a citizen of India, leaving India in any year as a member of crew of INDIAN SHIP, is considered as resident in India in that year only if he has been in India in that year for 182 days or more."

In this case, he is not residing in India for even 182 days. More over they are not Indian ships. So, he is not liable to tax in India. He is treated as Non Resident.

 

 

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