https://www.taxtmi.com/notifications?id=118044 Rule 126 excludes, for residential-status computation under section 6, the sea-service period recorded in the Continuous Discharge Certificate for joining and signing off on an eligible voyage by an Indian citizen who is a member of a ship's crew. "Continuous Discharge Certificate" is as defined in the Merchant Shipping Rules, 2001; "eligible voyage" means an international-traffic voyage between an Indian port and a foreign port. The amendment is made under Explanation 2 to clause (1) of section 6 read with section 295 and is retrospective from 1 April 2015. en-us Mon, 17 Aug 2015 00:00:00 +0530 Sat, 08 Jun 2019 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=118044 Rule 126 excludes, for residential-status computation under section 6, the sea-service period recorded in the Continuous Discharge Certificate for joining and signing off on an eligible voyage by an Indian citizen who is a member of a ship's crew. "Continuous Discharge Certificate" is as defined in the Merchant Shipping Rules, 2001; "eligible voyage" means an international-traffic voyage between an Indian port and a foreign port. The amendment is made under Explanation 2 to clause (1) of section 6 read with section 295 and is retrospective from 1 April 2015. Notifications Income Tax Mon, 17 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/notifications?id=118044