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Income Tax Clearance Certificate Under Section 420 of the Income Tax Act, 2025 — What You Actually Need to Know
If you have been scrolling through WhatsApp groups or news headlines recently, you have probably come across some version of this alarming claim: "All Indians travelling abroad must now get an Income Tax Clearance Certificate or they cannot board their flight." If that sent you into a mild panic, take a breath because it is not true, at least not in the sweeping way it was portrayed. And if you are a seafarer, this topic is even more directly relevant to your livelihood and d
Jaya Mittal
Apr 248 min read


Major ITR Form Changes for AY 2026-27: What Every Taxpayer Must Know
The Income Tax Department released new ITR forms for Assessment Year 2026-27 (FY 2025-26) on 31st March 2026. These updates affect ITR-1, ITR-2, ITR-3, and ITR-4 — touching everything from contact details and house property limits to F&O disclosure, balance sheet reporting, and a new late fee provision under Section 234-I. Here is a complete breakdown of every key change, the reason behind it, and how it compares to the earlier position.
Jaya Mittal
Apr 47 min read


🚨 Income Tax Notice for NRIs & Seafarers in India (2026 Guide): Reasons, Sections & Solutions
🚨 Income Tax Notice for NRIs & Seafarers in India (2026 Guide): Reasons, Sections & Solutions
Jaya Mittal
Mar 244 min read


Tax Harbour Insight: Union Budget 2026 -What It Means for Seafarers
https://drive.google.com/file/d/156aw9a-lXnmEk_kg6hA2x4rY7ZxBQhLL/view?usp=sharing Message from Tax Harbour:- At Tax Harbour, one question we hear from seafarers and Merchant Navy officers after every Union Budget is simple: “Will this affect my foreign salary, residential status, or tax planning while sailing?” The Union Budget 2026 does not introduce any major changes impacting individual taxpayers, and importantly, there are no changes to the income-tax slab rates or prov
Jaya Mittal
Feb 310 min read


ITAT Delhi Judgment on Counting Days of Stay in India: Key Relief for Seafarers(ITA No. 1650/DEL/2024 | AY 2017–18 | Sanjay Bhaskar v. DCIT)
Background Determining residential status under Section 6 of the Income-tax Act, 1961 is a critical issue for seafarers and NRIs. Even a small difference in counting days of stay in India can convert a Non-Resident into a Resident, leading to taxation of global income. A recent judgment of ITAT Delhi in the case of Sanjay Bhaskar v. DCIT has provided important judicial clarity on how the number of days of stay in India should be calculated, which is highly relevant for seafar
Jaya Mittal
Jan 243 min read
Amidst 133(6) Notices Issued to Seafarers, Timely ITR Filing by 31.12.2025 Becomes Crucial
Over the past few weeks, the Income Tax Department has initiated a focused compliance drive, issuing Section 133(6) notices to seafarers, particularly in certain regions. This clearly indicates an increased scrutiny on the residential status, foreign income, and tax-compliance behavior of Indian seafarers. In light of this development, it is strongly advised that seafarers file their Income Tax Return for FY 2024-25 on or before 31st December 2025, especially if your NRI days
Jaya Mittal
Dec 3, 20252 min read
Seafarers Receiving Notices Under Section 133(6): What the CBDT’s Latest Compliance Drive Means
Recently, a number of seafarers, especially those based in Uttar Pradesh, have started receiving notices from the Income Tax Department under Section 133(6) of the Income-tax Act, 1961. These notices request details such as foreign income, CDC reports, and copies of ITRs for FY 2023-24 and FY 2024-25. This development has raised concerns among seafarers. At Tax Harbour, we are committed to providing clarity and guidance. This article explains why these notices are being iss
Jaya Mittal
Nov 29, 20253 min read
Supporting Indian Seafarers: Tax Harbour’s Submissions to the Income Tax Department
At Tax Harbour, we recognize the unique challenges faced by Indian seafarers in meeting their tax obligations. Their work takes them across international waters under unpredictable schedules, making tax compliance more complex than for most professionals. To address these issues, the Tax Harbour Team has submitted the following detailed suggestions to the Income Tax Department, aimed at bringing clarity, fairness, and administrative ease for seafarers under the Indian ta
Jaya Mittal
Apr 13, 20255 min read
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