Circular No. 17/2017

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Circular No. 17/2017 ;
F. No: 500/07/2017-FT & TR-V
; Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Foreign Tax & Tax Research - I
FI & TR-V Division
New Delhi, dated 26.04.2017
CORRIGENDUM
Subject: Corrigendum to Circular No. 13/2017 dated 11.04.2017 on the Clarification regarding liability to income-tax in India for a non-resident seafarer receiving salary in
NRE (Non Resident External} account maintained with an Indian Bank.
In Line 4 of Paragraph No. 2 of the captioned circular, the word “foreign ship” may be read as “foreign going ship (with Indian flag or foreign flag)”.
(Subhash Jarigala)
Under Secretary (FT &TR-V)
To (a) Chairman, Members and all other Officers of the Central Board of Direct Taxes.
{b) Pr. CCIT/Pr.DGIT/ CCIT/DGIT with a request to circulate the same amongst all
Officers in their Region / Charge.
(c} Commissioner (Media & Technical Policy) and Official Spokesperson, CBDT, (d) Addl Director General of Income-tax (PR, PP & OL)
(e) ITCC Section of CBDT (3 copies)
»f} ADG (Systems)-IV for uploading.on the Departmental website.
(g) Database Cell for uploading on the IRS Officers website.
(h) Hindi cell of Department of Revenue, for Hindi translation.
(i) Guard File. a
. -4 (1) 49
9) (SubWash jangala)
sgh ue, Under Secretéry (FT&TR-V)
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