Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Period of stay in India excludes crew voyage time for eligible international shipping journeys under residence rules. For residence purposes, a citizen of India who is a member of a ship's crew excludes from the period of stay in India the time spent on an eligible voyage, measured from the Continuous Discharge Certificate entry for joining the ship until the entry for signing off. An eligible voyage is one in international traffic between India and a foreign port, or vice versa. The Continuous Discharge Certificate has the meaning assigned under the Merchant Shipping rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Period of stay in India excludes crew voyage time for eligible international shipping journeys under residence rules.
For residence purposes, a citizen of India who is a member of a ship's crew excludes from the period of stay in India the time spent on an eligible voyage, measured from the Continuous Discharge Certificate entry for joining the ship until the entry for signing off. An eligible voyage is one in international traffic between India and a foreign port, or vice versa. The Continuous Discharge Certificate has the meaning assigned under the Merchant Shipping rules.
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