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of <h1>Rule 126 Clarifies Tax Residency for Ship Crew: Excludes International Voyage Days from Stay Calculation</h1> Rule 126 of the Income-tax Rules, 1962, addresses the computation of the period of stay in India for citizens who are crew members of ships. For tax purposes under section 6, the period of stay does not include time spent on an 'eligible voyage.' This period is defined from the date of joining to the date of signing off from the ship, as recorded in the Continuous Discharge Certificate. An 'eligible voyage' involves international traffic, where the journey either begins in India and ends outside or vice versa. The Continuous Discharge Certificate is defined under the Merchant Shipping Act, 1958.
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