Income Tax Circular No.17 of 2017 dated: 26.04.2017

Circular No.17 of 2017 – Corrigendum to Circular No. 13/2017 dated 11.04.2017 on the Clarification regarding Liability to income – tax in India for a non – resident seafarer receiving salary in NER (Non Resident External) account maintained with an Indian Bank. -reg.

Circular No. 17/2017

F. No: 500/07/2017-FT & TR-V
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Foreign Tax & Tax Research – II
Ft & TR-V Division

New Delhi, dated 26.04.2017

CORRIGENDUM

Subject: Corrigendum to Circular No 13/2017 dated 11.04.2017 on the Clarification regarding liability to income-tax in India for a non-resident seafarer receiving salary in NRE (Non Resident External) account maintained with an Indian Bank.

In Line 4 of Paragraph No. 2 of the captioned circular, the word “foreign ship” may be read as “foreign going ship (with Indian flag or foreign flag)”.

(Subhash Jangala)

Under Secretary (FT&TR-V)