Residency test for seafarers affects which earnings are taxable in India and guides employers' tax withholding. Members of the crew of foreign going Indian ships who are non resident are taxable in India only on income received in India or earnings for periods ... Summary
Residency test for seafarers affects which earnings are taxable in India and guides employers' tax withholding.
Members of the crew of foreign going Indian ships who are non resident are taxable in India only on income received in India or earnings for periods worked in Indian waters; foreign earned income received outside India is not chargeable.
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