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        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.

        <h1>Non-resident seafarer salary: not taxable solely because credited to an NRE account when earned for service outside India.</h1> 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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