The 182-day rule for seafarers.
An Indian citizen who leaves India for employment abroad, or as crew of a ship, is generally non-resident if they spend fewer than 182 days in India in the tax year. The more lenient 60-day test does not apply to them.
For voyages on ships that sail between India and foreign ports in international traffic, the days between joining and signing off, as shown in the Continuous Discharge Certificate, are not counted as days in India. See Residential Status.
A few days can change your status. We build a voyage-by-voyage calendar from your CDC and passport stamps.
How your ship salary is taxed.
| Status | Ship salary for work outside India | Indian income |
|---|---|---|
| Non-resident | Not taxed in India, including when credited to an NRE account | Taxed: rent, NRO interest, gains |
| Resident | Taxed in India, with credit for any foreign tax | Taxed |
Keeping salary in an NRE account and documenting your status avoids most questions. See Exempt Income for NRIs.
Documents to keep.
- Continuous Discharge Certificate
- Passport with entry and exit stamps
- Sign-on and sign-off letters
- Employment contract with the ship owner or manager
- Salary slips
- Wage account statements
- NRE account statements
- NRO statements for Indian income
- TDS certificates
How we help.
Days in India
Voyage by voyage, from CDC and passport.
Residential status
With a written note you can keep.
Your return
Ship salary shown correctly, Indian income taxed, TDS reclaimed.
Next year
How many days you can spend in India and stay non-resident.
Why NRIs in the UK choose us for India tax.
We work with the India side of your tax while keeping your UK Self Assessment and treaty position in view.
Every computation is checked by a second Chartered Accountant before anything is filed.
A written scope and fee before work starts, with no surprise charges later.
Encrypted document sharing and e-verification, so nothing needs a trip to India.
Returns, TDS refunds, FEMA questions and property sales handled by the same team.
Clear explanations of what you owe, why, and what to keep for next year.
Seafarer tax returns for crew based in or working for the UK.
We file Indian returns for seafarers employed by UK ship managers and for families of seafarers living in the UK.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
Seafarers FAQs.
Seafarer with Indian income?
Send us your CDC and passport dates. We will confirm your status and file.
This page is general guidance based on the Income-tax Act, 2025 and the rules and return forms as they stand. It is not legal or financial advice for your situation. Forms, eligibility and due dates can change each year, so please check with us before filing.