May 06, 2026
Submitted By: Shristi Rajput
Circular No. 13/2017 Clarification regarding liability to Income tax in India for non resident seafarer receiving remuneration in NRE
This circular clarifies that salary earned by a non-resident seafarer for services rendered outside India, even if credited to an NRE (Non-Resident External) account, is not taxable in India, as it is treated as income earned outside India.
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