A Continuous Discharge Certificate (CDC) issued by the Directorate General of Shipping (DGS) is not just a maritime identity document; under Rule 126, it is the sole statutory benchmark for establishing tax residency.
CDC Entries as Conclusive Proof
The Income Tax Appellate Tribunal (ITAT) across Mumbai, Kolkata, and Chennai benches has consistently held that entries made by the Master of the Vessel and Port Authorities in the CDC carry statutory evidentiary value. Assessing Officers cannot disregard official CDC sign-on and sign-off entries unless fraud is proven.
Best Practices for Maintaining CDC Records
- Ensure sign-on and sign-off stamps are clearly legible with official ship seals and Master signatures.
- Keep scanned high-resolution PDF copies of all CDC stamp pages for at least 7 years.
- Pair CDC records with your Articles of Agreement and Sea Service Certificates for airtight audit defense.