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        Income Tax

        Clarification regarding liability to Income-tax in India for a non-resident seafarer receiving remuneration in NRE (Non Resident External) account maintained with an Indian Bank

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        Non-resident seafarer salary: not taxable solely because credited to an NRE account when earned for service outside India. Salary of a non-resident seafarer for services rendered outside India on a foreign-going ship (Indian or foreign flag) shall not be included in total income merely because that salary has been credited in the NRE account maintained with an Indian bank; mere credit to an NRE account does not render foreign-earned salary 'received in India' for taxability purposes.
                    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.

                          Non-resident seafarer salary: not taxable solely because credited to an NRE account when earned for service outside India.

                          Salary of a non-resident seafarer for services rendered outside India on a foreign-going ship (Indian or foreign flag) shall not be included in total income merely because that salary has been credited in the NRE account maintained with an Indian bank; mere credit to an NRE account does not render foreign-earned salary 'received in India' for taxability purposes.


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