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Itr 2 clarification for seafarers

14 July 2019

Greetings! I am a seafarer who has remained outside India to maintain my NRI status. In the new ITR 2 form, noticed a new item added to schedule Part A-General, which requires furnishing of jurisdiction of residence and corresponding taxpayer identification number. Please clarify what must be written for a seafarer who sails on foreign flag sailing vessels in international waters. Your advice on this matter will be highly appreciated. Thanks in advance

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5 Replies

Suresh Thiyagarajan (Student) (3986 Points)
Replied 14 July 2019

1. Jurisdiction of residence is nothing but your residential status. People who have gone abroad for more than a certain number of days as per sec 6 of Income tax act will be considered as Non -resident in India during the PY.
2. For Example, Mr. A had gone to the USA for employment and stayed in India for less than 182 days, he will be considered as Non-resident. In the case of Indian origin, you will be considered as Non-Resident Indian popularly called as NRI's.
3. In the above case since your stay in India is less than 182 days, you will be considered as NRI and being a seafarer you have not gone to any specific country as such for employment, you will not be considered as a residence of any other country. You will be a resident of India but for the purpose of the IT Act, you will be considered as NRI.
4. I have seen the ITR -2 form and you have an option to choose India in the jurisdiction of residence and in place of TIN you can enter your Passport number.
5. Please clarify with experts before proceeding. But the above answer should be mostly correct.
Please correct me if the above interpretation has an alternative view.

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Aankit Praharaj (3 Points)
Replied 15 July 2019

Thank you so much for your response, although you make sense but not sure if your suggestion is appropriate enough, will await a seconding on your suggestion before I finalise my IT return.

Suresh Thiyagarajan (Student) (3986 Points)
Replied 15 July 2019

That's the better option.

Shaganpreet Singh Sidhu (2 Points)
Replied 02 August 2019

This is Shaganpreet Singh, 9729879829, m. Also in merchant navy, facing the same problem, would like to know if there is any solution for tht, as no CA is able to tell me abt this.