15 February 2018
My Client is an Indian Ship Crew member who is working for an Indian Shipping company(Chennai), going abroad on an Indian Ship, and his stay in India is 166 days. I would like to know whether his salary received is taxable or not ? He is receiving salary from abroad(dollar) in his Bank account in India. Please tell me whether he is resident or non-resident and if salary is credited to the bank situated in India. is he taxable ? if Not How File Return.
16 February 2018
Please see section 5(2)(a) along with CBDT Circular 13/2017 dated 11.4.2017 and Kolkatta ITAT decision in Shyam Gopal Vs. DCIT 156 DTR Trib 297.