Income tax for Merchant Navy Officer

POSTED BY priyanka ON June 30, 2012 8:57 am COMMENTS (9)


My brother has been sea faring for last 15 months. He was paid in US dollars and the same was deposited in his NRE account here in rupees.

He has been on the ship for 15 months. How do we go about filing his tax returns.?

Please advice.

9 replies on this article “Income tax for Merchant Navy Officer”

  1. sorincon says:

    1. I work in the oil and gas industry and based abroad working for a foreign firm.
    2. My only source of income is a salary that i get from my employers.
    3. Since I am working in the oil industry i barely make it to 182 days outside india and have to travel back home at the end of my working cycle that is 28 days working and 28 days off.
    4. Just incase I donot make the 182 days out of the country will my income be taxable?
    5. Is there a special provision for oil Field workers falling in this catogery.

  2. priyanka says:

    Hi Ashal,

    Which ITR form should We use for this case?

    1. Dear Priyanka, ITR-1, if the source of income is salary & interest only, he should file ITR-1.



  3. Robin Rastogi says:

    Hi Priyanka,

    As per Income tax rules , if ur brother has been out of indian waters 183 days or more in a financial year , he need not to pay tax as he is exempted under the DTC code but if had been earning wages in Indian currency den he had to pay taxes as applicable for different slabs.

    1. Dear Robin, DTC Implemented? When? Please inform me.



  4. priyanka says:

    Thanks Ashal for your valuable advice

  5. priyanka says:

    Hi Ashal,

    His employer is Indian Company. He has been away continuously /without any break for 15 months on the ship.

    1. Dear Priyanka, as the employer is an Indian co. the income ‘ll be taxable in India, no matter the same has been credited to his NRE account.



  6. Dear Priyanka, Brother’s employer is an Indian co. or non Indian one? For all these past 15 months was he outside India, continuously or there were periods in between when he was in India?

    Please clarify with the details of India stay in between.



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