Seafarer NRI Tax Calculator
Calculate your total days outside India from CDC stamps under Section 6(1) of the Income Tax Act to verify your Non-Resident Indian (NRI) tax exemption status.
From CDC sign-on to sign-off
Must remain below 183 days
Exempt from Indian income tax on foreign ship earnings.
Continuous Discharge Certificate (CDC) Voyages
Rules for Determining Seafarer NRI Status (Section 6(1) Income Tax Act)
• CBDT Notification No. 70/2015 & Circular No. 13/2017: For an Indian citizen employed on an Indian or foreign vessel, the entire period beginning from the date entered into the Continuous Discharge Certificate (CDC) for joining the ship (sign-on) and ending on the date entered in the CDC for signing off the ship is considered as stay outside India.
• Both Days Counted: The date of sign-on and the date of sign-off are both officially counted as days spent outside India.
• 182/183 Days Benchmark: If your aggregate stay outside India during the financial year (April 1 to March 31) is 183 days or more (or your stay in India is 182 days or less), you qualify as a Non-Resident Indian (NRI) for tax purposes.
• 100% Tax Exemption: Income earned for services rendered outside India as an NRI seafarer on foreign-going vessels is exempt from Indian income tax and can be remitted into an NRE (Non-Resident External) bank account without domestic tax liability.