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 the total income merely because the said salary has been credited in the NRE account maintained with an Indian bank by the seafarer. Remittances of salary into NRE Account maintained with an Indian Bank by a seafarer could be of two types : (i) Employer directly creditin...
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want to know Under which section it can be claimed as exemption ?