Income tax - services rendered in foreign countries

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

15 November 2012 Dear Sir/Madam
I am employed on a Offshore Drilling vessel having project office in India and registered in the British Virgin Island.

During the year financial 2012-13,the said vessel has been operating mostly in the Far East for foreign clients allowing myself more than 182 days abroad. However the company has continued to deduct TDS from my salary.

My query is whether I can claim IT refund on the basis of my stay outside of India for more than 182 days.

Thanks and regards

CA. Anuj Gupta

CA. Anuj Gupta (Expert)
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16 November 2012 The answer is no as there are 2 clauses to check the residential status of an individual .

You might have stayed outside Indian waters for more than 182 days but the condition of 182 days shall only help you if you are :

1. A citizen of India.
2. and left India [as a member of the crew of an Indian ship as defined in clause (18) of section 3 of the Merchant Shipping Act, 1958 (44 of 1958).]

Also if you were present in India for 60 days in the year in question plus 365 days in last 4 years, then also you you shall remain a resident of India for taxation purposes.

Anuj
femaquery@gmail.com