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 are not completed during the financial year.

Why Filing Before 31st December 2025 Matters

If the tax return is not filed before the deadline of 31.12.2025, the only option available later is to file an Updated Income Tax Return (u/s 139(8A)).

However, an Updated ITR comes with additional tax liability, as mandated under the Income Tax Act:

• Filing an Updated ITR within 12 months: Additional 25% of tax + interest·

• Filing an Updated ITR after 12 months (up to 24 months): Additional 50% of tax + interest

• Filing an Updated ITR after 24 months (up to 36 months): Additional 60% of tax + interest

• Filing an Updated ITR after 36 months (up to 48 months): Additional 70% of tax + interest

  
  

These are over and above the tax that is already payable. Hence, delaying the filing significantly increases your financial outflow.

Why Seafarers Should Remain Extra Cautious This Year

We understand that seafarers earn their livelihood under extremely challenging conditions-months away from family, unpredictable schedules, and demanding work environments. Your income is truly hard earned.

However, it is equally important to stay fully compliant with the tax laws of India.

If your NRI days are not completed, there is no legal escape from tax liability on foreign salary earnings. The Income Tax Department has already begun issuing 133(6) notices, and such notices may extend to other cities and even past financial years as the compliance drive intensifies.

Early filing is the best way to avoid unnecessary scrutiny, penalties, interest, and prolonged interaction with the department.

What Seafarers Should Do Now

• Check your NRI days for the financial year 2024-25

• Compute your tax liability correctly, especially on foreign earnings

• File your ITR before 31st December 2025 to avoid updated ITR penalties

• Maintain copies of CDC, passport, sign-on/sign-off dates, and foreign remittance proofs for future queries

Tax Harbour -Your Trusted Partner in Seafarer Taxation

With in-depth expertise in seafarer taxation, foreign income filings and response to departmental notices, Tax Harbour ensures 100% compliant and accurate filings.

If you need assistance with your ITR or have received a notice, feel free to reach out to us.

Stay compliant. Stay stress-free.

Tax Harbour is here to guide you at every step.

CA Jaya Mittal

9821617961