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Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Salary accrued to a non-resident seafarer for services rendered ...

Circulars     Income Tax

April 12, 2017

Salary accrued to a non-resident seafarer for services rendered outside India on a foreign ship shall not be included in the total income merely because that said salary has been credited in the NRE account maintained with an Indian bank by the seafarer.

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