Case Law Details
Case Name : Tarun Kumar Sarkar Vs Dy. DIT (ITAT Kolkata)
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Kolkata
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Tarun Kumar Sarkar Vs Dy. DIT (ITAT Kolkata)
A perusal of the Circular No. 13/2017 date 11-4-2017 (As Corrected by Circular No. 17/2017 (F dt. 26-4-2017) shows that salary accrued to a non-resident seafarer for services rendered outside India on a foreign going ship (with Indian flag or foreign flag) shall not be included in th Please become a Premium member. If you are already a Premium member, login here to access the full content.
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Thank you for this information..
want to know Under which section it can be claimed as exemption ?