The Finance Act, 2020 introduced Section 6(1A), also known as the "Deemed Resident" clause, to tax Indian citizens who earn substantial income globally but are not liable to tax in any country by reason of domicile or residence.
Does Section 6(1A) Apply to Seafarers?
Following representations from maritime associations, the Ministry of Finance clarified that bona fide Indian workers and seafarers employed on ships outside India are not the target of this provision. If you spend 182 days or more outside India on a foreign-going vessel, your primary non-resident status under Section 6(1) prevails.
The ₹15 Lakh Indian Income Condition
Deemed residency under Section 6(1A) only triggers if your total Indian income (excluding foreign source income) exceeds ₹15 Lakhs in the financial year. Since your maritime salary is foreign-sourced, it is excluded from this calculation.