Notes:-
Your days outside India for the purpose other than employment is not considered in the above calculation.
The day of arrival and day of departure is considered in India.
We strongly suggest to enter the dates as per your CDC as it is the ultimate proof of working on ships if you are a seafarerer.
We assume you are working on Foreign Going (FG) vessel.
Use of this calculator
This calculator is specifically made for seafarers (person engaged in merchant navy) for calculating their residential status for any financial year.
The calculator can also be used by the persons who works outside India during the financial year and want to find out their residential status for any financial year.
The calculator is based on the logic on number of days outside India and not on the additional condition inserted by Financial Act 2020. As per A new Section 6(1A) has been inserted by Financial Act 2020 which is applicable beginning from financial year 2020-21 (01st April 2020 to 31st March 2021). As per this new section, an individual, being a citizen of India, having total income, other than the income from foreign sources, exceeding fifteen lakh rupees during the previous year shall be deemed to be resident in India in that previous year, if he is not liable to tax in any other country or territory by reason of his domicile or residence or any other criteria of similar nature. At the same time another amendment has been inserted in Section 6(6) to consider the individual covered under above section 6(1) as resident but not ordinarily resident.