Merchant navy

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Ankit Gupta (Querist)
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24 October 2014 What about the income tax liability and need of filing return for an employee who has the following complexities : 1 his company is not Indian and he doesn't get salary in India. He gets salary on the ship and is in usd, however the salary is credited to his nre account 2 he tries to maintain nri status but for last couple of years, he has been in India for more than 182 days 3 when he is in India he doesn't get salary, his salary accrual never happens here or in local currency 4 as of now he hasn't filed a return

Sandeep Diwan

Sandeep Diwan (Expert)
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24 October 2014 As he is crew member hence he fall under spcial case in rorder to be residence in india he has to ful fill first basic condition of 182 days . As he is in India for more than 182 days he is residence in india. Either is he is ROR or RNOR. As salary is redited in account in india hence it assume to be recived in india hence taxable in india.He has to pay tax and file hisreturn too.