KNOWLEDGE CENTER

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

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

Understanding the Meaning of “For the Purposes of Employment Outside India” At Tax Harbour, we have received numerous queries from seafarers seeking clarity on how many days outside India are required to qualify as a Non-Resident (NRI) under the newly enacted Income Tax Act, 2025 , effective from 1 April 2026 . The concern primarily arose because the first version  of the Income Tax Bill, introduced on 13 February 2025, replaced the long-standing phrase “for the purposes of e

At Tax Harbour, we recognize the unique challenges faced by Indian seafarers in meeting their tax obligations. Their work takes them...

We at Tax Harbour have recently received several queries regarding the residential status of Indian seafarers working aboard foreign...