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Computation of period of stay in India in certain cases

Rule 126 - Rule - MISCELLANEOUS - Income Tax - Rule 126 - 1[126. . - (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 .....

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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 purpo .....

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