CBDT vide Notification lays down rules for residential status of Member of Crew

 

The CBDT vide Notification dated 17^th August 2015, in which it has laid down rules on the computation of period of stay in India in certain cases. The rules come into effect with retrospective effect from 01.04.2015.

As per this Notification, residential status of individual, being citizen of India and a member of the crew of a ship the period or periods of stay in India shall, in respect of an eligible voyage, not include the period computed below:

 

The period beginning on the date entered into the Continuous Discharge Certificate in respect of joining the ship by the said individual for the eligible voyage and ending on the date entered into the Continuous Discharge Certificate in respect of signing off by that individual from the ship in respect of such voyage.

 

Here, eligible voyage shall mean a voyage undertaken by a ship engaged in the carriage of passengers or freight in international traffic.

 

Section 6 (1) of the Income Tax Act, 1961:

An individual is said to be resident in India in any previous year, if he—

 

(a)  is in India in that year for a period or periods amounting in all to one hundred and eighty-two days or more; or

 

(c)    having within the four years preceding that year been in India for a period or periods amounting in all to three hundred and sixty-five days or more, is in India for a period or periods amounting in all to sixty days or more in that year.

 

[Explanation 1] In the case of an individual-

 

(a)    being a citizen of India, who leaves India in any previous year as a member of the crew of an Indian ship as defined in clause (18) of section 3 of the Merchant Shipping Act, 1958 (44 of 1958), or for the purposes of employment outside India, the provisions of sub-clause (c) shall apply in relation to that year as if for the words “sixty days”, occurring therein, the words “one hundred and eighty-two days” had been substituted ;

 

(b)    being a citizen of India, or a person of Indian origin within the meaning of Explanation to clause (e) of section 115C, who, being outside India, comes on a visit to India in any previous year, the provisions of sub-clause (c) shall apply in relation to that year as if for the words “sixty days”, occurring therein, the words “one hundred and eighty-two days” had been substituted.

 

[Explanation 2.—For the purposes of this clause, in the case of an individual, being a citizen of India and a member of the crew of a foreign bound ship leaving India, the period or periods of stay in India shall, in respect of such voyage, be determined in the manner and subject to such conditions as may be prescribed.]

 

It is to be noted that:

CBDT vide Notification lays down rules for residential status of Member of Crew

 

In exercise of the power conferred by the above mentioned Explanation 2, CBDT hereby make the rule vide Notification dated 17^th August, 2015.

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