Tag Archives: Asim Kumar Bera Diamond Residency v. Deputy Director of Income-tax (IT)

Salary in NRE account of non-resident seafarer not taxable in India: ITAT

By | October 3, 2017

Held we are of the view that CBDT has issued a Circular No. 13/2017 dated 11.04.2017 wherein CBDT has clarified that the salary accrued to a non-resident seafarer for services rendered outside India on a foreign ship shall not be included in the total income merely because the salary has been credited in the NRE account maintained… Read More »