How should I compute income of a seafarer? Income is more than 15 lacs, stay period in India during previous year (FY 2015-16) is more than 182 days, however during A.Y. 2015-16 (FY 2014-15) stay period in India was less than 182 days.
13 September 2016
In my opinion in FY 2014-15 .if the person who is indian citizen leaves India for work as crew of Indian ship then in that FY only 182 days is computed.
13 September 2016
The person was not a member of Indian ship, he was working on contract basis and moving from one ship to another and mostly on foreign going ships. The payment which he was receiving should be considered as salary or other sources income as he was working on contract basis that last only for one year and gets renewed every year.
13 September 2016
Then 60 days is applicable.in your case even if it is on contract basis the person is under the control and supervision of the employer. So it comes under the head of salary
CAclubindia
