Seafarer claim rnor status

Tax queries 1167 views 7 replies

A seafarer onboard foreign ship wants to file its IT returns. 

Can he clain RNOR status since has he has not completed 182 days out of India crietria.

RNOR crietria is being met with.

 

 

Replies (7)

 A seafarer serving on Indian ships outside India for a period of 182 days or more in a year is considered to be a non-resident. However, the time spent by a ship in Indian territorial waters is considered as period of service in India, according to tax rules framed in 1990. The number of days outside India of Indian crew working on such Indian ships gets counted only from the date when the Indian ship crosses the coastal boundaries of India.

Refer:  CBDT circular no. 13/2017 dated 11.04.2017

also refer: alert-13_april_2017taxability_of_remuneration.

YES. BUT WHAT ABOUT INDIAN ON FOREIGN SHIP AND NOT COMPLETING 182 DAYS.

CAN HE CLAIM RNOR STATUS.

 

Yes, but check status properly.

Sir can you elaborate further; checking the status?

A person is an RNOR if he meets either of these two conditions: - 

He/she has been non-resident in India, that is, an NRI, in nine out of the ten previous years preceding that year,

or -

 He/she has, during the seven previous years preceding that year, been in India for a period of 729 days or less

Generally seafarers fail to pass either of the tests, that is the reason I asked for the same; And the same is the reason that you raised the query.

For More details refer: 1. nre-status-for-indian-seaman

&/or  2. nri-status-and-taxation

Dear Sir

can you clarify this rule for RNOR status??

He/she has been non-resident in India, that is, an NRI, in nine out of the ten previous years preceding that year,

Considering I am Indian citizen employed on foreign ship and suppose I am filing returns since 2008 as NRI except In FY 2014-15 ITR, my residency status is RESIDENT. Now in FY 2020-2021 I stayed more than 250 days in India. Now am I a resident for fy 2020-21or RNOR??
 

Dear Sir

can you clarify this rule for RNOR status??

He/she has been non-resident in India, that is, an NRI, in nine out of the ten previous years preceding that year,

Considering I am Indian citizen employed on foreign ship and suppose I am filing returns since 2008 as NRI except In FY 2014-15 ITR, my residency status is RESIDENT. Now in FY 2020-2021 I stayed more than 250 days in India. Now am I a resident for fy 2020-21or RNOR??
 


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