Period of stay for an Indian crew member — Rule 126
# Determining Period of Stay for an Indian Citizen Crew Member [Rule 126]
When an Indian citizen works as a crew member on a ship, computing days in India was contentious. The CBDT settled it via Notification No. 70/2015 (17 Aug 2015) which inserted Rule 126 in the Income-tax Rules, 1962.
## Period to be EXCLUDED from Indian Stay
For an eligible voyage, exclude the period:
Commencing from the date entered in the Continuous Discharge Certificate (CDC) when the crew member joins the ship, and
Ending on the date entered in the CDC when the crew member signs off the ship after completing the voyage.
## Meaning of "Eligible Voyage"
A voyage undertaken by a ship engaged in international traffic for the carriage of passengers or freight, where:
The voyage originates from a port outside India with destination at a port in India, OR
The voyage originates from a port in India with destination at a port outside India.
Worked example
### Example 1
Example: Mr. F, an Indian citizen, is crew on a ship on an eligible international voyage. His CDC shows he joined the ship on 10th May and signed off on 25th August. The period 10th May to 25th August is EXCLUDED while computing his days of stay in India under Section 6(1).
⚠️ Common exam mistakes
Including the CDC join-to-signoff period as stay in India.
Applying Rule 126 to a voyage that is purely domestic (not an eligible international voyage).
Forgetting that Rule 126 applies only to an Indian citizen who is a crew member.
Bare-Act text Rule 126 · Income-tax Rules, 1962 (Notification No. 70/2015) · click to expand
Rule 126: For the purposes of section 6(1), 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 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.