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Tax of an NRI

21 October 2021

Dear sir/madam
I was an NRI (As a Crew of indian ship) seafarer in 19-20 but in FY 20-21 i stayed more than 182 days in India hence i became a resident. Now I received some pending salary from that vessel company in the months of July, August and Sep 20.

Will this salary be taxable in India?

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3 Replies

Kev Men (756 Points)
Replied 22 October 2021

Since you were in India for more than 182 days in FY 20-21, you are Resident in India. Now whether you are Resident and Ordinary Resident (ROR) or Resident and not ordinary resident (RNOR) needs to be determined.
If you were Resident in any 2 out of 10 years AND you stayed in India for 730 days or more in last 7 years....then you are a ROR in FY 20-21.
If any of the above is not fulfilled...then you will be RNOR in FY 20-21.

If you receive your salary in Indian Bank account directly....then it will be taxable in India if you are ROR as well as if you are RNOR.

If you receive your salary in a foreign bank account and it is then remitted from that account to your Indian bank account or it is still in your foreign bank account....then if you are ROR it will be taxable in India., But if you are RNOR it will be non-taxable in India.

Kindly consult a expert in person for better guidance.