RULE 8 INCOME-TAX RULES 2026 Archives - Tax Heal https://www.taxheal.com/tag/rule-8-income-tax-rules-2026 Complete Guide for Income Tax and GST in India Sun, 26 Apr 2026 06:52:27 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.4 RULE 8 INCOME-TAX RULES 2026 Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship. https://www.taxheal.com/rule-8-income-tax-rules-202.html Wed, 01 Apr 2026 04:54:41 +0000 https://www.taxheal.com/?p=118952 RULE 8 INCOME-TAX RULES 2026 RULE 8 INCOME-TAX RULES 2026 Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship. 8. (1) For the purposes of section 6(6), in case of an individual, being a citizen of India and a member of the crew… Read More »

]]> RULE 8 INCOME-TAX RULES 2026

RULE 8 INCOME-TAX RULES 2026

Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship.

8. (1) For the purposes of section 6(6), in case of an individual, being a citizen of India and a member of the crew of a foreign bound ship, the period or periods of stay in India in respect of an eligible voyage, shall not include the period computed under sub-rule (2).

(2) The period referred to in sub-rule (1) shall be 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.

(3) For the purposes of this rule,—

(a) “Continuous Discharge Certificate” shall have the same meaning as assigned to it in the Merchant Shipping (Continuous Discharge Certificate-cum-Seafarer’s Identity Document) Rules, 2001 made under the Merchant Shipping Act, 1958 (44 of 1958);
(b) “eligible voyage” shall mean a voyage undertaken by a ship engaged in the carriage of passengers or freight in international traffic, where —
(i) for the voyage having originated from any port in India, has as its destination any port outside India; and
(ii) for the voyage having originated from any port outside India, has as its destination any port in India.

 

Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship.

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RULE 8 INCOME-TAX RULES 2026 Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship.

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