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        Income Tax

        Corrigendum to Circular No. 13/2017 dated 11.04.2017 on the clarification regarding liability to income-tax in India for a non-resident seafarer receiving salary in NRE (Non Resident External) account maintained with an Indian Bank

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        Non-resident seafarer tax liability clarified to apply to seafarers on foreign-going ships regardless of ship flag. Corrigendum replaces the phrase 'foreign ship' with 'foreign going ship (with Indian flag or foreign flag)' in Circular No.13/2017 clarifying liability to income tax in India for a non-resident seafarer receiving salary in an NRE account with an Indian bank.
                        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 tax liability clarified to apply to seafarers on foreign-going ships regardless of ship flag.

                              Corrigendum replaces the phrase "foreign ship" with "foreign going ship (with Indian flag or foreign flag)" in Circular No.13/2017 clarifying liability to income tax in India for a non-resident seafarer receiving salary in an NRE account with an Indian bank.


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