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The Central Board of Direct Taxes issues the Income-tax (Twelfth Amendment) Rules, 2015 to amend the Income-tax Rules, 1962. The rules apply to an individual who is a citizen of India and a member of the crew of a ship. For an eligible voyage, the period of stay in India excludes the period beginning on the joining date entered into the Continuous Discharge Certificate and ending on the signing off date. An eligible voyage is a voyage by a ship engaged in the carriage of passengers or freight in international traffic that originates in India and has a destination outside India, or originates outside India and has a destination in India. The rules come into force with retrospective effect from the 1st day of April, 2015.
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE [CENTRAL BOARD OF DIRECT TAXES]
INCOME-TAX
Notification
New Delhi, the 17th August, 2015
S.O. 2240(E).- In exercise of the powers conferred by Explanation 2 to clause (1) of section 6 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
‘126. Computation of period of stay in India in certain cases. - (1). For the purposes of clause (1) of section 6, in case of an individual, being a citizen of India and a member of the crew of a ship, the period or periods of stay in India shall, in respect of an eligible voyage, not include the period computed in accordance with 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.
Explanation: For the purposes of this rule,-
(a) “Continuous Discharge Certificate” shall have the meaning 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.’.
[Notification No. 70/2015/ F.No.142 /12/2015-TPL]
(Amit Katoch) Under Secretary (Tax Policy and Legislation)
Note. - The principal rules were published vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification S.O. 2155(E), dated the 7th August, 2015.
