Income Tax Provision
- Determination of Residential of Crew Member of a Ship: Individual being an Indian Citizen and Member of the Crew of a Foreign bound Ship leaving India, the period(s) of stay in India shall, in respect of such voyage shall be determined in the manner and subject to such prescribed conditions. For determining the period of Stay in India, the following period shall NOT include-
Period beginning from – Date entered into the Continuous Discharge Certificate in respect of joining the ship by the said Individual for the eligible voyage.
Period Ending to – Date entered into continuous discharge certificate in respect of the signing off by that individual from the ship in respect of such voyage.
- Eligible Voyage – shall mean a voyage undertaken by a ship engaged in the carriage of passengers or freight in international traffic where-
- For the voyage having originated from any port in India, has its destination as any port outside India and
- For the voyage originated from any port outside India, has its destination as any port in India.
- Continuous Discharge Certificate – This term has the meaning assigned to it in the Merchant Shipping (Continuous Discharge Certificate-cum Seafarer’s Identity Document) Rules, 2001 made under the Merchant Shipping Act, 1958.
For Numerical – Refer to Youtube Channel.
For Complete Course or Book (Videos on provisions, Numericals, Tests, Guidance, etc) –
Tag:commerce, commerce achiever, commerce optional, Exception of Residential Status of Individual, Residential Status for crew member, Residential Status for Individual, Residential Status for Individual as Crew Member, Residential Status for Individual under Income Tax, Residential status for the purpose of income tax, Residential status in india, Residential Status under Income Tax, Section 6(1) Residential Status, upsc commerce optional, upsc commerce optional paper, upsc commerce optional previous year paper, upsc commerce optional syllabus, upsc optional