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of <h1>Income of Non-Resident Seafarers for Foreign Ship Services Not Taxable in India Under Section 5(2)(a)</h1> Income earned by a non-resident seafarer for services rendered outside India on a foreign-going ship, whether Indian or foreign flagged, is not taxable in India solely because the salary is credited to a Non-Resident External (NRE) account maintained with an Indian bank. Under Section 5(2)(a) of the Income-tax Act, only income received or deemed to be received in India is taxable. Therefore, salary accrued for such services outside India does not form part of the total income taxable in India despite being deposited in an Indian NRE account.
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