BharatTax.co — Knowledge Portal
8

Rules 2026 · Rule 8

Seafarer day-count (s. 6(6))

Rules 3-14

Rule 8 excludes, for section 6(6), the period between joining and signing off on an eligible voyage — as entered in the Continuous Discharge Certificate — from the period of stay in India of an Indian citizen who is crew on a foreign-bound ship.

Who it applies to. An individual who is a citizen of India and a member of the crew of a foreign-bound ship.

The rule. For section 6(6), the period or periods of stay in India in respect of an eligible voyage do not include the period computed under sub-rule (2).

How the excluded period is counted. It begins on the date entered in the Continuous Discharge Certificate for joining the ship for the eligible voyage and ends on the date entered in that Certificate for signing off from the ship for that voyage.

Definitions (sub-rule 3)

  • Continuous Discharge Certificate has the meaning in the Merchant Shipping (Continuous Discharge Certificate-cum-Seafarer's Identity Document) Rules, 2001, made under the Merchant Shipping Act, 1958.
  • Eligible voyage is a voyage by a ship carrying passengers or freight in international traffic where either (i) the voyage originates from a port in India and its destination is a port outside India, or (ii) it originates from a port outside India and its destination is a port in India.

Practical point. The dates in the Continuous Discharge Certificate are what fix the excluded period, so the crew member should keep the certificate entries for each voyage.