INCOME-TAX (TWELFTH AMENDMENT) RULES, 2015 - INSERTION OF RULE 126
NOTIFICATION NO.70/2015 [F.NO.142/12/2015-TPL]/SO 2240(E), DATED 17-8-2015
In
exercise of the powers conferred by Explanation 2 to clause (1) of
section 6 read with section 295
of the Income-tax Act, 1961 (43 of
1961), the Central Board of Direct Taxes hereby makes the following
rules further to amend the Income-tax Rules, 1962, namely:—
1. (1) These rules may be called the Income-tax (Twelfth Amendment) Rules, 2015.
(2) They shall come into force with retrospective effect from the 1st day of April, 2015.
2. In the Income-tax Rules, 1962, in Part XV, after rule 125, the following rule shall be inserted, namely:—
'126.
Computation of period of stay in India in certain cases.—(1) For the
purposes of clause (1) of section 6, in case of an individual, being a
citizen of India and a member of the crew of a ship, the period or
periods of stay in India shall, in respect of an eligible voyage, not
include the period computed in accordance with 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.
Explanation: For the purposes of this rule,—
(a)
"Continuous
Discharge Certificate" shall have the meaning 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.'.