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Seafarer claim rnor status

neha (CS) (293 Points)

27 March 2018

A seafarer onboard foreign ship wants to file its IT returns.

Can he clain RNOR status since has he has not completed 182 days out of India crietria.

RNOR crietria is being met with.

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (183048 Points)
Replied 27 March 2018

A seafarer serving on Indian ships outside India for a period of 182 days or more in a year is considered to be a non-resident. However, the time spent by a ship in Indian territorial waters is considered as period of service in India, according to tax rules framed in 1990. The number of days outside India of Indian crew working on such Indian ships gets counted only from the date when the Indian ship crosses the coastal boundaries of India.

Refer: CBDT circular no. 13/2017 dated 11.04.2017

also refer: alert-13_april_2017taxability_of_remuneration.

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neha (CS) (293 Points)
Replied 27 March 2018

YES. BUT WHAT ABOUT INDIAN ON FOREIGN SHIP AND NOT COMPLETING 182 DAYS.

CAN HE CLAIM RNOR STATUS.

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (183048 Points)
Replied 27 March 2018

Yes, but check status properly.

neha (CS) (293 Points)
Replied 27 March 2018

Sir can you elaborate further; checking the status?

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (183048 Points)
Replied 27 March 2018

A person is an RNOR if he meets either of these two conditions: -

He/she has been non-resident in India, that is, an NRI, in nine out of the ten previous years preceding that year,

or -

He/she has, during the seven previous years preceding that year, been in India for a period of 729 days or less

Generally seafarers fail to pass either of the tests, that is the reason I asked for the same; And the same is the reason that you raised the query.

For More details refer: 1. nre-status-for-indian-seaman

&/or 2. nri-status-and-taxation

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Sandeep (Others) (47 Points)
Replied 06 April 2021

Dear Sir

can you clarify this rule for RNOR status??

He/she has been non-resident in India, that is, an NRI, in nine out of the ten previous years preceding that year,

Considering I am Indian citizen employed on foreign ship and suppose I am filing returns since 2008 as NRI except In FY 2014-15 ITR, my residency status is RESIDENT. Now in FY 2020-2021 I stayed more than 250 days in India. Now am I a resident for fy 2020-21or RNOR??