Taxation of merchant navy professionals

Why seafarer cases are different

Days in Indian territorial waters, the nature of the employment contract, and the account into which salary is credited all affect residential status and taxability. A credit to an NRE account does not, by itself, create an Indian tax event if the services were rendered outside India — but the analysis is fact-specific and should be documented each year.

What we advise on

• Stay-period working and residential status for the year
• Treatment of foreign-voyage salary versus Indian-source income
• NRE / NRO reporting and ITR presentation
• Coordination with notices that arise from AIS or bank reporting