Income-tax Rules, 2026 | Rule 8 of 333

Rule 8 - Crew stay computation Section 6(6)

Reviewed by CA Nikhil Gupta · Last reviewed 19 July 2026

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Source and status control

Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

Currentness control: Base Rules effective 1 April 2026. Check later amendments, corrigenda and portal implementation before action.

Local statutory extract - official source controls

Rule text held in the production corpus

8. Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship.— (1) For the purposes of section 6(6), in case of an individual, being a citizen of India and a member of the crew of a foreign bound ship, the period or periods of stay in India in respect of an eligible voyage, shall not include the period computed under sub-rule (2). (2) The period referred to in sub-rule (1) shall be the period beginning on the date entered into the Continuous Discharge Certificate in respect of joining the ship by the said individual for the eligible voyage and ending on the date entered into the Continuous Discharge Certificate in respect of signing off by that individual from the ship in respect of such voyage. (3) For the purposes of this rule, — (a) ―Continuous Discharge Certificate‖ shall have the same meaning as assigned to it in the Merchant Shipping (Continuous Discharge Certificate-cum-Seafarer's Identity Document) Rules, 2001 made under the Merchant Shipping Act, 1958 (44 of 1958); (b) ―eligible voyage‖ shall mean a voyage undertaken by a ship engaged in the carriage of passengers or freight in international traffic, where — (i) for the voyage having originated from any port in India, has as its destination any port outside India; and (ii) for the voyage having originated from any port outside India, has as its destination any port in India.

Local extract SHA-256: 383b020ce46b8da593b6b9cc3336e7312021f5118b17d6137c3cfde3bf6e3d2f. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

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Related sections

6(6)

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Official starting point: www.incometaxindia.gov.in

Page source links

Notification No. 22/2026 / G.S.R. 198(E)