Non resident taxation & income tax in India

The Residential Status of the assessee is a Non-Resident (NR). His foreign Salary is not Taxable in India and 

No tax liability in India on foreign ship salary for FY 2025–26, provided:

• Salary is not received in India

• No other Indian-source income (like rent, interest, etc.)

ok thanks madam .... but days in India shall be less than 182 days na ?

Since now he is going out of India for vacation & not for employment then 2nd basic condition will apply na that is of 60 days in FY & 365 days in last 4 years ?

If he is in India for exactly 182 days in FY 2025–26, he meets the ordinary residence test of 182 days or more under section 6(1) of the Income-tax Act, subject to the applicable rules for counting days. A genuine two-day trip abroad would generally reduce his India stay to 180 days, but confirm the actual arrival/departure dates and whether those travel days count as days in India.

The ₹15 lakh threshold is relevant to the 120-day rule for an Indian citizen/PIO visiting India when Indian income exceeds ₹15 lakh; it does not override the 182-day test. The separate deemed-resident rule concerns an Indian citizen with Indian income above ₹15 lakh who is not liable to tax in another country by reason of residence or similar criteria. Also check whether the special rules for an Indian citizen leaving India for employment apply to his facts; “employed on a foreign ship” alone does not establish the answer. The exact nature of the employment and the itinerary should be reviewed before relying on a short trip to determine residential status.

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Indian seafarer on a foreign ship (details truncated):

• An Indian citizen leaving India as a crew member of a ship is resident only if in India 182 days or more (the 60-day test doesn't apply). Under Rule 126, days on board during an eligible voyage (starting or ending in India) are excluded based on the Continuous Discharge Certificate.

• If non-resident, foreign ship salary isn't taxable in India (CBDT Circular 13/2017 confirmed salary credited to NRE accounts of non-resident seafarers isn't taxable).