Aankit Praharaj (3 Points)14 July 2019
Replied 14 July 2019
1. Jurisdiction of residence is nothing but your residential status. People who have gone abroad for more than a certain number of days as per sec 6 of Income tax act will be considered as Non -resident in India during the PY.
2. For Example, Mr. A had gone to the USA for employment and stayed in India for less than 182 days, he will be considered as Non-resident. In the case of Indian origin, you will be considered as Non-Resident Indian popularly called as NRI's.
3. In the above case since your stay in India is less than 182 days, you will be considered as NRI and being a seafarer you have not gone to any specific country as such for employment, you will not be considered as a residence of any other country. You will be a resident of India but for the purpose of the IT Act, you will be considered as NRI.
4. I have seen the ITR -2 form and you have an option to choose India in the jurisdiction of residence and in place of TIN you can enter your Passport number.
5. Please clarify with experts before proceeding. But the above answer should be mostly correct.
Please correct me if the above interpretation has an alternative view.
Replied 15 July 2019
Shaganpreet Singh Sidhu
Replied 02 August 2019
Replied 18 August 2019
Hello, Did you find any answer to the jurisdiction area problem for seafarers. If yes, pls share