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Residential status

Direct Taxation

Whether we should include continuous discharge certificate signing in and off date or not. Pls tell


Indrajeet Sahu

Indrajeet Sahu

CA Final

15K+

04-Sep-22 17:55

522

Answers (6)

Are you asking for a crew member?


Brother can u specify ur doubt ?


Balachandar S

Balachandar S

CA Inter

59K+

04-Sep-22 20:16

Yes in case of member of a crew we need to consider the date of discharge from continuous certificate in case of determination of Residential status


Thanusha Lakshmi

Thanusha Lakshmi

CA Final

3K+

05-Sep-22 03:29

Not included Notification No.70/2015 dated 17.8.2015, inserted Rule 126 in the Income-tax Rules For the purposes of Sec 6(1) , in case of an individual, being a citizen of India and a member of the crew of a ship, the period or periods of stay in India shall, in respect of an eligible voyage, not include the period beginning on the date entered into the Continuous Discharge Certificate in respect of joining the ship by the said individual for the eligible voyage and ending on the date entered into the Continuous Discharge Certificate in respect of signing off by that individual from the ship in respect of such voyage.


Sudha Reddy

Sudha Reddy

CA Final

20K+

06-Sep-22 11:44

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