The Classic Partners LLP
ITR Filing for Seafarers
Dedicated income tax return filing for merchant navy officers and crew — residential status computation from your CDC, correct treatment of NRE salary credits, TDS refunds, and year-round compliance support.
File Your Seafarer ITRWhy Seafarers Need Specialised ITR Filing
Seafarer returns are unlike ordinary salaried returns. The core questions — was the year non-resident or resident, do CDC days count as outside India, is the NRE-credited salary taxable — are decided by merchant navy taxation rules that generic preparers often get wrong, triggering notices or lost refunds.
Our Seafarer Filing Process
- Step 1 — Status computation: day count from CDC, passport, and contracts under the 182-day rule.
- Step 2 — Income mapping: foreign-ship salary (non-taxable for non-residents), Indian income such as NRO interest, rent, and capital gains (taxable).
- Step 3 — Form selection: typically ITR-2 for non-resident seafarers; ITR-1 cannot be used by non-residents.
- Step 4 — Refund claims: recovering TDS deducted on Indian deposits and investments.
- Step 5 — E-filing and e-verification with refund tracking to credit.
Resident-Year Filings
In a year when sailing days fall short and you become resident, your global sea salary is taxable — but relief may be available under an applicable DTAA, and the year can sometimes be planned in advance. We model both scenarios before the financial year closes so the 182-day line is never crossed unknowingly.
What We File and Support
ITR-2 for Seafarers
Complete preparation with exempt foreign salary disclosure.
TDS Refunds
Recovery of tax deducted on NRO interest and Indian investments.
Past-Year Returns
Belated and updated returns for missed years.
Notices & Scrutiny
Replies where residency or NRE credits are questioned.
Capital Gains
Reporting of share and property gains — see capital gains.
Annual Monitoring
Day-count tracking through the year per merchant navy rules.
Frequently Asked Questions
Which ITR form should a seafarer file?
Non-resident seafarers generally file ITR-2, reporting taxable Indian income and disclosing exempt foreign-ship salary; ITR-1 is not available to non-residents.
Is it compulsory for a non-resident seafarer to file an ITR?
It is compulsory if taxable Indian income exceeds the basic exemption limit, and advisable in any case to claim TDS refunds and to create a year-by-year record of non-resident status.
How is a seafarer's residential status calculated for the ITR?
By counting days in India during the financial year; the seafarer remains non-resident below 182 days, and for eligible voyages the CDC period from sign-on to sign-off is treated as time outside India.
Can a seafarer claim a refund of TDS on NRO interest?
Yes. TDS on NRO interest is deducted at a high rate, and filing the return is the only way to claim back any excess over the actual tax liability.
What happens if a seafarer becomes resident for a year?
Global income including the sea salary becomes taxable for that year, though DTAA relief and foreign tax credits may reduce the liability; advance planning of sailing days usually prevents this outcome.
Need your seafarer return filed right?
Share your CDC and Form 26AS — we'll compute your status, file your ITR, and chase your refund.
Contact Us