Indian seafarers working on board Indian ships are granted non-resident status for the purpose of taxation of salary income earned by them provided they are outside India for 182 days or more. For this purpose, the period of the seafarers’ service when the ships are in Indian territorial water is treated as period of service in India for computation of their residential status for the purposes of taxation.
A resident and ordinarily resident seafarer is taxable on his worldwide income.
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A Specific tax concession is provided whereby the emoluments relating to employment exercised on board a vessel registered in Mauritius is exempt from tax. Also, emoluments relating to employment exercised on board a foreign vessel are exempt from tax.
Relevant extract of the income tax Act of Mauritius is given below:
“PART I – PRELIMINARY
2. Interpretation
In this Act, unless the context otherwise requires -
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