Case Law Analysis
|Income Tax Appellate Tribunal
Section 6(1)(c) IT Act | Crew of Indian Ship Entitled to 182-Day Stay Threshold for Non-Resident Status : ITAT Jaipur
The ITAT Jaipur ruled that a seafarer serving on an Indian ship is entitled to the 182-day threshold under Section 6(1)(c) for determining non-resident status, not the standard 60-day limit. This extends the beneficial residential provision to Indian crew members, potentially exempting their foreign-sourced salary from Indian tax. The decision clarifies the applicability of the extended stay threshold for maritime workers.