Members of the crew of foreign going Indian ship--Liability to income-tax in India and deduction of tax at source--Clarification regarding

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..... resident in India in any year is liable to pay tax in India on his global income. A non-resident, on the other hand, is charged to tax in India only on income which is received or is deemed to be received in India or which accrues or arises or is deemed to accrue or arise to him in India. Thus, in the case of a non-resident, income which accrues or arises outside India and is also received outside .....

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..... Indian ship, he will be regarded as a resident in India if his stay in India during that year is for 150 days or more if during the four years preceding that year he has been in India for 365 days or more. 3. Thus, generally, Indian members of the crew of a foreign- going Indian ship would be non-resident in India if they are on board such ship outside the territorial waters of India for 182 day .....

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..... going Indian ships, who are not likely to be in India for a period or periods exceeding 182 days in a year, income which accrues or arises outside India and is also received outside India is not liable to tax in India, the shipping companies and other persons responsible for paying salary to such members of crew may take these factors into account while computing the amount to be deducted as tax a .....

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