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        Income Tax

        Rule 8 - Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship

        Income-Tax Rules, 2026

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        Period of stay in India excludes eligible voyage time for crew members of foreign bound ships. The period of stay in India for an Indian citizen who is a member of the crew of a foreign bound ship excludes the period of an eligible voyage, computed from the date of joining recorded in the Continuous Discharge Certificate to the date of signing off. A Continuous Discharge Certificate has the meaning assigned under the relevant Merchant Shipping Rules, and an eligible voyage is one in international traffic between India and a port outside India in either direction.
                      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 eligible voyage time for crew members of foreign bound ships.

                            The period of stay in India for an Indian citizen who is a member of the crew of a foreign bound ship excludes the period of an eligible voyage, computed from the date of joining recorded in the Continuous Discharge Certificate to the date of signing off. A Continuous Discharge Certificate has the meaning assigned under the relevant Merchant Shipping Rules, and an eligible voyage is one in international traffic between India and a port outside India in either direction.


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