Section 6 of the Income Tax Act, 1961 deals with “Residence in India”. The Finance Act, 2015 inserted Explanation 2 to Section 6(1) which says that for an individual who is a citizen of India and a member of a crew of a foreign bound ship leaving India, the period of stay in India in respect of the voyage as such a crew member shall be determined in the prescribed manner.
Now the CBDT has issued notification number 70/2015 prescribing the manner of determination of period of stay for such cases. According to the said Notification, in case of a citizen of India and a member of a crew of a ship, the period or periods of stay in respect of an eligible voyage shall not include the following period(s): the period from the date of joining the ship till the date of signing off from the ship as entered in the Continuous Discharge Certificate in respect of the voyage.
You can read the rest of the brief here.
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