tax on cruise in india

Do Seafarers and Cruise Ship Employees Have to Pay Income Tax Yes and No. First we will need to understand the categorization by in the income tax act for these two segments. If you are a seafarer or a cruise ship employee, the best plan of action would be to visit a great tax practitioner specialized in filing for seamen who spend most of their time outside Indian waters. Who Is a Seafarer? Rules stipulate that people who travel in vessels over international waters as an employee of the company that owns the ship or boat can belong to anyone of the below designations: i) A seaman. ii) A seafarer. iii) A sailor. iv) A mariner. Do All Employees Travelling in Seas Fall Under This Section? It should be noted that officers of the coast guard and Indian Navy are not included in this segment. Fishermen working in fishing vessels also do not qualify to be included in this category of seafarers. It is always better to look up the website of a qualified income tax advisor to understand these divisions. Residency Status of a Seafarer Mostly Indian citizens working in merchant ships or cruise ships are considered as seafarers by the income tax act. However, all of them do not have to pay tax. So we will need to understand how the residency status of a mariner is classified as resident or non-resident. The residency status is calculated based on the number of days spend within the boundaries of India by a seafarer during the tax assessment year. Non-Resident Seafarer The person whose tax is being assessed should have spent at least 184 days in his or her capacity as an employee on a seagoing vessel or company outside the nation of India. The salary received by the non-resident seaman during the assessment year will not count towards the taxable income. Resident Seafarer The seafarer, who spent only 183 or lesser days outside India, is a resident seafarer. The salaries of resident seafarers are counted for income tax. Calculating the Periods of Stay Outside India There are specific guidelines for calculating the time spent by a seafarer outside of India to classify them into the resident and non-resident categories. They are clearly outlined in a government Notification No. 70/2015/ F.No.142 /12/2015-TPL. In order to avoid punishments and valuable time being spent to sort out the inadvertent mistakes in filing Form ITR-1 Sahaj, a seafarer or a cruise ship employee should always consult a tax professional. It is very easy to find a good company online. They will advice you on your resident status and will also file your returns in a perfect manner. Yes and No The salaries of what all categories of seafarers and cruise ship employees are counted for income tax? Resident seafarers – YES Non-resident seafarers - NO Drafted By: CS.A.Maniraj.,B.Com.,ACS.,CA(Fin), Independent Director Certified CSR Professional., Certified GST Professional.

Share this post

Announcements
Case Studies
Tax Information
Founder's Guide

Always First. Subscribe Now!

Be the first to find out all the latest finance news, products, and trends.

Definitions

Entertainment and Lifestyle
NRI Bank Accounts
NRI Fixed Deposit
NRI Income Tax
NRI Insurance
NRI Investment
NRI Mutual Fund
Personal Finance
Real Estate

Repatriation

Home /
Blog /
NRI Income Tax /
Income Tax Rules for Indian Seafarers/ Merchant Navy

Income Tax Rules for Indian Seafarers/ Merchant Navy

A seafarer , merchant navy worker, or mariner is a person who travels on a boat or ship on the sea. Seafarers hold a variety of ranks and professions, each of the crew members executes unique responsibilities. A seafarer navigates water bone vessels or assists as a crew member in the operation or maintenance of a ship. Seafarers receive remuneration in the form of salary from a ship owner or company. Income tax rules for Indian seafarers will depend on their residential status. However, there is no specific provision of income tax exemption for Indian seafarers.

Also Read: Tax Slab for NRIs 2021-22: Everything about NRI Taxation

Income tax rules for Indian seafarers/ merchant navy

Here are the important points about the residential status of seafarers and income tax rules:

Income tax on Seafarers/ Mariners FY 2022-23

Tax on the income of a seafarer is applied based on his/ her residential status.

a. Income tax for resident seafarer

The salary of a resident seafarer or merchant navy personnel will be taxed as per the Indian Income Tax Law. There are no income tax exemptions for merchant mariners/ seafarers.

b. Income tax for non-resident seafarer

If a crew member of a ship works outside India for 183 days or more during the financial year as per his/ her CDS (Continuous Discharge Certificate) or passport, his/ her residential status changes to a Non-Resident Seafarer. Overseas salary of a non-resident seafarer/ Merchant Navy staff shall not be taxed in India.

Non-resident mariners need to open an NRI account to deposit their overseas income in India. You can find some of the best Bank Accounts for Seafarers / Merchant Navy Professionals.

Calculation of Period Outside India

Rules applicable for voyages start and end outside India

Stamping dates in the passport are considered for the calculation of the period outside India. When you join and sign off from a ship outside India, passport dates are used for the calculation. However, dates of the CDC are taken into consideration at the time of scrutiny that you are abroad for the purpose of employment.

Rules applicable for voyages starting or ending in India

When you join or sign off from India, the CDC dates are used for the calculation of a period outside India.

Eligible voyage is a voyage undertaken by a ship carrying passengers or freight in international traffic where: either the port of origin or the port destination of a voyage is in India.

New resident provision from FY 2020-21

As per the new Section 6(1A), applicable from the financial year 2020-21, an NRI (including seafarer) can be categorized as a resident in India if his/ her stay in India exceeds 119 days and his taxable income in India exceeds Rs. 15 lakh during a financial year. However, visiting NRIs, including Indian seafarers, whose taxable income in India is up to 15 lakh during the financial year will continue to remain NRI retrospectively if their stay in India doesn’t exceed 181 days.

Note: The ship income of a visiting NRI will not be included for the purpose of calculation of Rs. 15 lakh.

Further, even if the Indian income of a seafarer exceeds Rs. 15 lakh and his stay in India exceeds 119 days during a financial year, and he is categorized as a resident in India, as per the new NOR rules, he will be categorized an NOR (Not Ordinary Resident). Hence, his foreign income will not be taxable in India.

Also Read: NRI Status for Financial Year 2020-21: New Circulars

Income Tax Return Filing in India

As per the Income Tax Rules, it is not mandatory for a seafarer to file ITR in India. Since a seafarer doesn’t pay tax or file ITR anywhere in the world, it is important and beneficial for a seafarer to file an ITR in India. It will help you as an important document for various purposes, such as loan application, visa application, etc. and as evidence for any enquiry from the Income Tax Department in future.

Do Merchant Navy Pay Tax in India

Seafarers and merchant navy are not obligated to pay taxes or file Income Tax Returns (ITR) in any country worldwide. However, it is highly recommended and advantageous for seafarers to file an ITR in India, even though it is not mandatory according to the Income Tax Rules in India. By filing an ITR, seafarers can obtain several benefits, such as using it as a crucial document for purposes like loan applications and visa applications. Additionally, an ITR serves as a record and evidence to address any potential inquiries from the Income Tax Department in the future.

Benefits of ITR Filing in India for Seafarer and Merchant Navy

Filing Income Tax Returns (ITR) in India offers several benefits for seafarers and individuals working in the Merchant Navy. Here are some advantages:

An ITR serves as proof of income and can be used as an essential document for various financial transactions, including applying for loans, mortgages, or credit cards.
Many countries require proof of income and tax compliance for visa applications. Submitting your ITR can strengthen your visa application, as it demonstrates your financial stability and compliance with tax regulations.
Filing an ITR regularly helps in maintaining a clean tax record and can prevent potential issues with the Income Tax Department in the future. It serves as evidence of compliance and can be used to counter any tax-related inquiries or disputes that may arise.
Consistently filing ITRs builds a financial history and establishes a track record of income and tax payments. This can be beneficial when applying for financial services, such as loans, insurance policies, or investment opportunities.

Also Read: Income Tax e-filing: Top 10 NRI Income Tax Filing Benefits

Due to a complicated tax system, understanding tax laws can be confusing and NRIs may miss claiming deductions and other benefits. At SBNRI , we understand this struggle. You can download SBNRI App to connect with our NRI Tax Experts and get end-to-end assistance related to NRI tax filing. SBNRI will also help you get a lower TDS Certificate .

You can also click on the button below to ask any questions. Visit our blog and YouTube Channel for more details.

Seafarers who stay outside India for more than 183 days as per their CDC/ passport are not required to pay taxes on their merchant navy receipts.

If a seafarer stays outside India for 183 days or more during the financial year as per his/ her CDS (Continuous Discharge Certificate) or passport, his/ her residential status changes to a Non-Resident Indian under the Income Tax Act 1961.

Seafarer can open an NRE / NRO account in any public sector or private bank.

An NRE account can be used to park the foreign income of an NRI. NRO account, on the other hand, is used to deposit the Indian income of an NRI.

Any exemption will be as per Income Tax Law. However, there is no specific provision of income tax exemption for Indian seafarers.

Quant Mutual Fund for NRIs – A Comprehensive Overview of Schemes, NAV, and Performance
5 Makeup Essentials for Indian Events Everywhere
Australia PR Visa for Non-Citizens | Benefits & Process
Non-Resident Taxpayers without PAN can file Form 10F Manually till September 30
income tax for seafarers
nri income tax

One Stop Platform for NRIs

Access to multiple asset classes of India Avail advisory services on tax, repat and more

Download App Now

Investments, tax advisory, nri account opening, our location.

SBNRI Technologies Pvt Ltd India Accelerator UG Floor, MGF Metropolis Mall, Mehrauli-Gurgaon Rd, Gurugram, Haryana 122002

Apply for NRI Account with Tier-1 banks. Fill details & get a callback in 24 hrs.

Your Name (required)

Your Email (required)

Taxation for Mariners & Seafarers in India: FAQs Answered

In this article, we will discuss about...

1. Are mariners and seafarers in India required to pay income tax?

Yes, Mariners and seafarers in India must pay income tax on the income they earn in India or abroad, subject to certain exemptions and deductions.

2. What are the tax exemptions available for mariners and seafarers in India?

Mariners and seafarers can claim exemptions under Section 10(26) of the Income Tax Act, which allows for the exemption of income earned by members of a Scheduled Tribe living in specific areas. They can also claim exemptions under Section 10(15)(iv)(fa) for the foreign allowance received by them.

Consult CA Arun Tiwari for more info at 📞 8080088288 or [email protected]

3. Are mariners and seafarers required to file income tax returns in India?

Yes, mariners and seafarers are required to file income tax returns in India if their income exceeds the basic exemption limit of Rs. 2.5 lakh per annum. Even if their income is below the threshold limit, it is advisable to file a return to claim any tax refund or carry forward losses.

Read more about the NRI Status of Seafarers & Merchant Navy

4. How is the income earned by mariners and seafarers taxed in India?

The income earned by mariners and seafarers is taxed as per the slab rates applicable to resident individuals in India. However, they can claim deductions for expenses incurred on their travel, accommodation, and food while on board a ship.

5. Are mariners and seafarers in India eligible for any tax benefits or incentives?

Yes, mariners and seafarers in India can avail of certain tax benefits and incentives such as the Merchant Shipping (Taxation of Seafarers) Rules, which allow for the deduction of 50% of their income from Indian tax if they have spent more than 182 days outside India during the financial year.

6. Can mariners and seafarers in India claim a tax refund for taxes paid in a foreign country?

Yes, mariners and seafarers in India can claim a tax refund for tax paid in a foreign country under the Double Taxation Avoidance Agreement (DTAA) between India and the foreign country where they earned their income.

7. What are the penalties for non-compliance with income tax laws for mariners and seafarers in India?

Mariners and seafarers who do not comply with income tax laws in India can face penalties such as interest on late payment, the penalty for non-filing of returns, the penalty for concealment of income, and prosecution under the Income Tax Act. It is advisable to comply with the tax laws to avoid such penalties.

INCOME TAX GUIDE

For seafarers.

RESIDENTIAL STATUS:

As per Section 6 of Income Tax Act, 1961, a Seafarer shall be Non-resident if he stays outside India for a period of 184 days or more (185 days or more in case of leap year) for the purpose of employment.

CALCULATION OF PERIOD OUTSIDE INDIA:

As per Notification No. 70/2015/ F.No.142 /12/2015-TPL, period beginning on the date entered into the CDC in respect of joining the ship by the individual for the eligible voyage and ending on the date entered into the CDC in respect of signing off by that individual from the ship in respect of such voyage should be considered as period outside India.

“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 its destination at any port outside India; and

(ii) for the voyage having originated from any port outside India, has its destination at any port in India.

EXEMPTION OF SALARY RECEIVED BY NON - RESIDENT SEAFARER IN HIS NRE ACCOUNT:

Salary received by Non-Resident seafarer in his NRE account for services rendered outside India on a ship is exempt from tax.

FILING OF RETURN OF INCOME:

A Non-resident seafarer is required to file Income tax Return when his total income before claiming any deductions (like LIC, Mediclaim etc.) exceeds Rs 2.5 lacs.

Also, return is required to file by the seafarer, if he has -

a) Deposited amount of 1 crores in current accounts.

b) Incurred expenditure of more than 2 lakhs for any travel to foreign country.

c) Incurred expenditure of more than 1 lakhs towards consumption of electricity.

Growth of cruise tourism in India hindered by tax structure, says tourism ministry

People aboard the world's longest river cruise MV Ganga Vilas after it was flagged off by Prime Minister Narendra Modi in Varanasi (File photo | PTI)

NEW DELHI: The prevailing Goods and Service Tax (GST) regime and lack of coordination among government agencies have been identified as ‘threats’ to the potential growth of cruise tourism in India in the draft of the National Strategy for Cruise Tourism (NSCT) released during the G20 tourism group meeting held last week. “The tax structure including GST, tax collected at sources (TCS) and customs duties is an urgent area to be addressed to enhance cruise tourism in a holistic manner…The country’s current GST rate and structure may prove to be an impediment in growth of the cruise tourism industry in India as compared to international benchmarks,” states the SWOT analysis, which is part of the draft prepared by the ministry of tourism.

The document further suggests integration and coordination between various government bodies at central and state level and a national coordination body to facilitate ease of doing business.

Ministry officials said that the NSCT had been placed in the public domain inviting suggestions and comments from stakeholders. After analysis and incorporating the feedback if required, the document will be finalised and notified, officials added.

According to the draft of the policy, India has significant capabilities in cruise tourism for the coastal and river sector given the presence of 12 major and 200 minor ports along the 7500 km long coastline and a network of more than 20,000 kilometres of navigable waterways connecting around 400 rivers in the country.

It says that coastal and river cruise tourism is capable of generating direct employment, demand for tourism, hospitality, restaurant, local transportation and shopping goods and services.

In 2022, it was estimated that the global cruise tourism market was around $8 billion but the Indian market was just around $100 million, a share of around 1 percent, despite all the competitive advantages India has globally in cruise tourism.

Considering the availability of immense natural water assets, the ministry has identified eight strategic pillars as part of the integrated cruise tourism policy including ease of doing business, integrated tourism around cruise terminals, fiscal support, skill development and institutional structure.

The ministry has also proposed a national level body -- National Cruise Tourism Board --- to ensure that cruises are used as a tool to drive tourism into and within India.

“To position India as a cruise tourism destination, a sub brand ‘Incredible Cruises in India’ will be developed, which will become the flag bearer of all cruise tourism events in India,” read the draft.

Follow The New Indian Express channel on WhatsApp

Download the TNIE app to stay with us and follow the latest

Taxability of Salary and Other Income for Seafarers

Author - Rohit Pithisaria
Last Updated - May 19, 2021

Taxability of salary income.

As per Section 5(2), the total income of any financial year who is a non-resident includes all the incomes from whatever source derived which –

is received or deemed to be received in India or arise in India during such financial year.
accrue or arises or is deemed to accrue or arise in India during such financial year.

Explanation 1 – Income accruing or arising outside India shall not be deemed to be received in India within the meaning of this section by reason only of the fact that it is taken into account in a balance sheet prepared in India.

Explanation 2 – For the removal of doubts, it is hereby declared that income which has been included in the total income of a person on the basis that it has accrued or arisen or is deemed to have accrued or arisen to him shall not again be so included on the basis that it is received or deemed to be received by him in India.

Clarification issued by Central Board of Direct Tax (CBDT)

As per Circular No. 13/2017 issued by CBDT on 11 th April 2017, salary accrued to a non-resident seafarer for services rendered outside India on a foreign ship shall not be included in the total income merely because the said salary has been credited in NRE account maintained with an Indian bank by the seafarer.

CBDT clarifies further that section 5(2)(a) provides that only such income of non-resident shall be subjected to tax in India that is either received or deemed to be received in India. In other words, the salary credit to NRE bank account is just a remittance to an Indian bank account so section 5(2)(a) shall not be applicable.

This circular specifically clarify if below conditions are met then the salary received shall not be included in the total income of the individual: –

Non-Resident seafarer
Service rendered outside India
Foreign Ship
Credited to NRE Bank account

However, it does not mean if you have received a salary from an Indian flagship or the amount is credited to NRO bank account then it is taxable as above circular is silent in this case but it is highly suggestable to get the salary credited only in your NRE bank account to safeguard yourself from any later appeals or proceedings.

The above circular is just a clarification issue by CBDT on the application made by Indian’s leading merchant navy unions (MUI and NUSI) against the decision passed in Tapas Bandopadhyay case in August 2016 by Kolkata Income Tax Tribunal mandating Indian merchant navy workforce to pay tax in India.

FAQ on taxability of salary income in India

I have completed my non-resident status but salary in crediting in my NRO bank account. Is it going to be taxable in India? No, the salary will not be taxable in India. However, it is highly suggestable to remit the salary into your NRE bank account only to avoid any litigation.
I have completed my non-resident status. I am working for an Indian company which is deducting my TDS. Is my income is taxable in India? No, the salary will not be taxable in India. You have to file your income tax return to claim back the TDS amount deducted by your company as refund.
I have taken $3,000 as cash in India at the time of sign off from the ship. I have completed my non-resident status. Is this $3,000 is taxable? No, as $3,000 is a part of your salary. You should convert it in Indian Rupees and deposit them into your NRE bank account.

Taxability of Other Income

Any other income which accrues or arise in India is taxable here in India under section 5(2)(b). So other income earned by assessee like bank interest, capital gain on sales of investment or property, dividends, commission etc. are taxable and required to be reported at the time of filing your return of income.

Note – Only the interest earned on the NRE saving bank or term deposit are exempt from tax under section 10(4)(ii).

I have completed my non-resident status and receiving rent of Rs 5,00,000 per year for renting my house situated in Delhi. Is Rs 5,00,000 exempted from tax? The income from property situated in India is taxable for all person (resident or non-resident). So, you are required to file your return and pay taxes (if applicable) on the income earned from renting of property situated in India.
My bank has deducted TDS on the interest earned on NRO bank account whereas I have completed my non-resident status? What should I do? Interest earned on NRO bank account is considered as Indian income and liable to tax in India. You can file your income tax return and claim the refund of the TDS deducted on NRO bank account interest. However, the interest earned on NRE bank account is exempt under section 10(4)(ii) so no TDS shall be deducted by the bank.
I have earned Rs 1,00,000 on sales of mutual funds and shares in the last financial year. Is it taxable as the tax-free income is Rs 2,50,000? Yes, capital gain is taxable at a flat rate. No exemption of tax-free limit is available to non-resident.
Is PPF interest earned by me is tax free? A non-resident cannot open a PPF account. However, if you have open a PPF account before becoming a non-resident then you can continue such account till the lock in period of 15 years from the date of opening. Interest earned is exempt from tax under section 10(11) of the Income Tax Act. Also, the amount deposit into PPF shall qualify for the deduction under section 80C of the Income Tax Act.

Confused about complicated laws? Take our GST consultation services to get your issues solved from GST experts. Click here to know more.

Income tax guide 2021 (fy 20-21) for indian seafarer (merchant navy).

Meaning of Seafarer A sailor, seaman, mariner or a seafarer is a person who navigates water bone vessels or assists as a crew member in their operation and maintenance. Seafarer holds a variety of ranks and professions, each of which

Residential Status for Seafarers (Merchant Navy)

Residential status is the most important concept for income tax applicability on seafarers. It is required to find out for every financial year to compute your tax in India. If you are a non-resident for a financial year then your

Type of Bank Accounts for Seafarers

Non-resident seafarers are allowed to have various types of bank account as follows: – Non-resident Ordinary Account (NRO) It is a rupee-denominated saving account for managing income earned in India by the non-resident. Interest earned on this account is not

Filing Income Tax Return (ITR) for Seafarer

As per Section 139(1)(b), every individual, if his total income exceeds the maximum amount which is not chargeable to income tax shall file his return before giving any benefits of any deduction under Chapter VI-A (like LIC, medical premium, school

Rohit Pithisaria

We will send updates relating to seafarers only.

(No spam, you can unsubscribe anytime)

About taxadda

TaxAdda started in 2011 by Rohit Pithisaria and currently providing all types of services related to Income Tax, GST, Accounting to clients all over India. Click here to know more.

registered office

Janki Vihar Apartment, A-102, Shiv Marg, Near Satellite Hospital, Bani Park, Jaipur, Rajasthan 302016 Email - [email protected]
Call & WhatsApp - 82396-85690

You are using an outdated browser. Please upgrade your browser to improve your experience and security.

Moneycontrol Trending Stock
Infosys INE009A01021, INFY, 500209
State Bank of India INE062A01020, SBIN, 500112
Yes Bank INE528G01027, YESBANK, 532648
Bank Nifty
Nifty 500
Mutual Funds
Commodities
Futures & Options
Cryptocurrency
My Portfolio
My Watchlist
FREE Credit Score ₹100 Cash Reward
My Messages
Price Alerts
Chat with Us
Download App

Cruise control: How extra charges can inflate your cruise expenses, and how to control them

From the type of room and alcohol packages to shore excursions and visa charges, keep an eye out for additional costs when you book a cruise in india or overseas..

Cruise companies have found ways to charge you over and above what you pay for your ticket.

Summer vacations have begun and cruises are becoming popular among families in India. And cruise companies have been rolling out several offers and discounts to lure in travellers for a cruise in India or abroad.

Within India, there are several operators across the country carving a niche for themselves by offering cruise travel on various routes. Locations include the backwaters of Kerala, the Sunderbans in Bengal, the Lakshadweep islands, and more. Internationally, you can go on a cruise to Australia, the Bahamas, Europe, Malaysia, New Zealand, Singapore, Thailand, etc.

But before you book a cruise ticket, there are a few things you should keep in mind. Because cruise tours are fairly expensive and charge for every little thing. From that ocean view, from your cruise room, to a balcony, shore and land excursions, alcoholic beverages, dining at speciality restaurants or a leisurely massage and spa on the cruise, everything comes with a price. Simply put, cruise companies have found ways to charge you over and above what you pay for your ticket.

“One can minimise additional costs on cruise holidays by booking well in advance, and keeping an eye out for early bird offers and deals with free cabin upgrades,” said Rajeev Kale, President & Country Head, Holidays, MICE, Visa, Thomas Cook (India). MICE stands for meetings, incentives, conferences and exhibitions. Customers can also utilise their cruise credits on board for WiFi or shore excursions, he added.

“Be on the lookout for deals and offers like companion free/children free on the cruise websites or with the tour operators,” said Daniel D’Souza, President & Country Head, Holidays, SOTC Travel.

You got 30 Day’s Trial of

Ad-Free Experience

Actionable Insights
MC Research
Economic Calendar

You are already a Moneycontrol Pro user.

Access your Detailed Credit Report - absolutely free

Submit Post
Union Budget 2024

Taxability of Foreign Shipping Business in India

Taxability of foreign shipping business in india : governed by the provisions of section 172 and section 44b of income tax act, 1961..

The provisions relating to taxability of Foreign Shipping Business have been introduced in the Income Tax Act, 1961 to govern and regulate the manner in which Foreign Shipping Businesses will be taxed in India. The reason behind introduction of a separate or special tax provision under the Income Tax law in India is Increase in Import and Export of Goods and Services in India through Foreign Shippers.

The provisions relating to taxability of foreign shipping business will be attracted only if the Income of such foreign shipping business is chargeable to tax in India under Article 8 (UN Model for Tax Convention) of Double taxation avoidance agreements between India and other Countries.

To tax these foreign shipping businesses in India, Section 172 has been introduced in Income Tax Act, 1961. This section overrules the entire Income Tax Act and lays down the tax recovery mechanism for foreign shipping businesses in India. The section covers only those transactions where the amount is paid/payable whether in or outside India for carriage of any livestock, mail, passengers or goods shipped at any port in India . The amount paid/payable shall also include demurrage, handling charges or any other charges of similar nature. The Income under section 172 shall be computed at 7.5% of the amount that is paid/payable whether in or outside India for carriage of any livestock, mail, passengers or goods shipped at any port in India. Tax under this section shall be at the rate as applicable to a Foreign Company plus surcharge/cess if any.

Also, under section 172 of Income Tax Act, 1961, the master of the ship shall furnish a return to the Assessing Officer and pay the amount of tax before its departure from the port. However, if it is not possible for the master of ship to furnish a return of income before departure, the master of the ship has to make necessary arrangements for filing return of income and payment of tax within 30 days of departure of ship.

Since, this section overrules the entire Income Tax Act, No TDS under Chapter XVII-B is required to be deducted on payments made to foreign shipping lines. There could be a case where payment is made to a resident shipping agent of a Non-resident foreign shipping line; here the resident acts on behalf of the non-resident and steps into the shoe of such non –resident, no TDS is required to be deducted under Income Tax Act, 1961.

Further, Section 44B of Income Tax Act, 1961 is also a special provision for computing profits and gains from foreign shipping business in India. Section 44B of Income tax Act, envisage the concept of presumptive taxation of Income for foreign shipping businesses in India. The section covers 2 type of transactions, where:

1. Amount is paid/payable whether in or outside India for the carriage of any livestock, mail, passengers or goods shipped at any port in India.

2. Amount is received or deemed to be received in India for the carriage of any livestock, mail, passengers or goods shipped at any port outside India.

Under Section 44B of Income Tax Act, 1961; Income of a Foreign Shipping Business in India shall be presumed to be 7.5% of the sum of the aggregate of the above 2 transactions and the tax shall be such as applicable to a Non-resident .

The non-resident foreign shipping business can opt to compute Income and pay tax according to any one of the above 2 sections for the amount which is paid/payable whether in or outside India for the carriage of any livestock, mail, passengers or goods shipped at any port in India . However, the assessee opting to pay tax under section 172 can at the end of the relevant assessment year decide to pay tax according under section 44B of Income Tax Act, 1961 on presumptive Income.

The question that arises on such transition from section 172 to section 44B are:

1. Whether the assessee is required to deposit advance tax on such Income?

2. Whether the assessee is liable to pay interest u/s 234B and 234C of Income tax Act on late payment of advance tax and whether the assessee is eligible to Interest on refund u/s 244A of Income Tax Act, 1961?

The answer to the above questions is given below:

Ans. The honourable supreme court in the case of A.S. Glittre held that where the assessee subsequently opts to pay tax in accordance with other provisions of Income tax act (I.e. other than section 172) the payment of tax made by the assessee u/s 172 shall be deemed to be advance tax deposited by the assessee under the normal provisions of Income Tax Act, 1961.

2. Whether the assessee is liable to pay interest u/s 234B and 234C of Income tax Act on short payment of advance tax and whether the assessee is eligible to Interest on refund u/s 244A of Income Tax Act, 1961?

Ans. The Central Board of Direct taxes issued a circular bearing circular no. 9/2001 dated 09.07.2001 clarifying that Interest u/s 234B and 234C shall not be levied on short payment of advance tax and correspondingly, the assessee shall not be entitled to any Interest u/s 244A of Income Tax Act on the amount of refund.

In view of the aforesaid provisions, it can be seen that taxability of foreign shipping businesses is very clear in India.

income tax act 1961
« Previous Article
Next Article »

Name: Prakhar Kumar

Qualification: ca in job / business, company: n/a, location: noida, uttar pradesh, in, member since: 14 apr 2020 | total posts: 3, my published posts, join taxguru’s network for latest updates on income tax, gst, company law, corporate laws and other related subjects..

Join Our whatsApp Channel
Join Our Telegram Group

One Comment

Shipping Income of Non residents is taxable u/s 44B or Section 172 of the I.T.Act. Does this cover Prepaid Import Freight also?

Your email address will not be published. Required fields are marked *

Post Comment

Notice: It seems you have Javascript disabled in your Browser. In order to submit a comment to this post, please write this code along with your comment: c0e536de2ec1705245bf10bb9383d0cc

Subscribe to Our Daily Newsletter

Intellectual property rights and cyber security in india

It is Not Compulsory to Prepare Will But it is Advisable to Prepare Will

House Rent Allowance (HRA) Rules and calculations

UAE’s Artificial Rain Initiatives: Balancing Progress & Uncertainty

Effect of Global Pandemic on Evolution of Corporate Insolvency Laws

Customs Instruction No. 09/2024: Extension for Ortho-phosphoric Acid

RBI Circular: Small Finance Banks Allowed Rupee Interest Rate Derivatives

Overview of Capital Market

Draft Submission- No Section 271(1)(c) penalty when no specific limb been mentioned

Analysis of Ex ante regulations and its obligations in Draft Digital Competition

FAQ On Reporting of Share Market Transaction in Income Tax Return

WhatsApp Image Cannot Be the Sole Basis for Additions: ITAT Surat

Who is our “Sankatmochan” during Financial “Sankat” ?

An Overview of ITR 4 – Presumptive Taxation Scheme

New FVUs and Return Preparation Utility for e-TDS/TCS Statements

GST Implications on Hotels & Restaurant Industry

All about Income Tax Returns for individuals FY 2023-24 AY 2024-25

Failure to consider evidence | Order Set Aside, Petitioner Granted Opportunity

Malabar Parota: Akin to Flat Breads – 5% GST applicable not 18%: Kerala HC

Deceased Partner’s Heirs Not Liable for Firm’s Obligations: SC

Home
G S T
Exp. / Imp.
Corporate Laws
Indian Laws
About

Service tax has been imposed on transport of passengers by cruise ships by the Finance Act, 2006 with effect from 1st May, 2006 ( Notification No. 15/2006-ST dated 25.4.2006 refers). The gross amount charged by service provider to or total consideration received a person in relation to transport of such person from any port is chargeable to service tax.

Meaning of Cruise Ship

Explanation to Section 65(105)(zzzv) (as inserted by Finance Act, 2006 ) defines ‘cruise ship’ as under —

“cruise ship” means a ship or vessel used for providing recreational or pleasure trips, but does not include a ship or vessel used for private purposes or a ship or vessel of, or less than, fifteen net tonnage.

Thus, cruise ship is a ship or vessel and ‘ship’ has been defined under section 65(96). The ship or vessel for the purpose of cruise should be used for providing trips — pleasure or recreational. If a trip is a business trip, it may not be covered as cruise ship. The taxability depends on the usage of ship for the purpose of cruise. Only those ships which are for recreational or pleasure purposes are sought to be included in the definition for the purpose of service Tax. Dictionary meaning of cruise is to sail about in an area without a precise destination, especially for pleasure; a voyage on a ship or boat taken for pleasure or as a holiday and usually calling in at several places. The word ‘cruise’ is derived from Dutch ‘ kruisen ’ which means ‘to cross’.

Cruise ship will not include a ship or vessel —

(a) used for business/official trips or travel

(b) used for private purposes

(d) used by military/navy etc.

(e) used for transportation of goods.

Meaning of Ship [ Section 65(96)]

‘Ship’ has been defined under section 65(90) as under —

Ship means a sea-going vessel and includes a sailing vessel.

It means any vessel which goes to sea or is sea-worthy and is sailing.

It may be noted that there is a distinction between a vessel and a ship. Vessel includes any ship, boat, sailing vessel or other description of vessel used in navigation. However, TRU Circular dated 27.7.2005 clarifies that ship does not include a sailing vessel. Barges and rigs are only sailing vessels and do not fall under the category of ships. The term ship is defined in the Merchant Shipping Act, 1958. Accordingly, ship has been defined to include every description of vessel used in, navigation, not propelled by oars. The word ‘include’ in the definition does not connote an exclusive application and whether a ship is propelled with oars or not, she is still a ship.

General Clauses Act, 1897 defines ship to include every description of vessel used in navigation not exclusively propelled by oars. Indian Lighthouse Act, 1927 defines ship to include a sailing vessel but according to Merchant Ship Act, ship does not include a sailing vessel.

Meaning of Port or other Port

Port has been defined in section 65(81) and other port in section 65(76) of the Finance Act, 1994.

Section 65(81) defines ‘port’ as under —

“port” has the meaning assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963).

As per Section 65(81), port has been defined under Section 2(q) of the Major Port Trusts Act, 1963. It means any major port within the limits defined by the Central Government from time to time and to which major Port Trust Act, 1963 applies. Major port is a port decelerated to be a major port by the Central Government. Ports provide services as prescribed in these Acts.

Section 65(76) defines ‘other port’ as under —

“other port” has the meaning assigned to ‘port’ in clause (4) of section 3 of the Indian Ports Act, 1908, but does not include the port defined in clause (80).

Other port means a port as defined under Section 3(4) of Indian Ports Act, 1908 but it does not have the same meaning as of ‘port under Section 65(80) which has the meaning as per Major Ports Trusts Act, 1963. Port includes also any port of river or channel in which Indian Ports Act, 1908 apply.

This implies that specified areas will be notified separately. The definition is an inclusive definition which would include—

(i) a port,

(ii) any port of a river,

(iii) any port of a channel.

Port services which are rendered by other ports or by any person authorized by it will be liable to service tax. Ports such as Bhavnagar, Gogha, Talaja, etc. in Gujarat are other ports.

Taxable Service

Section 65(105)(zzzv) defines taxable service as under –

Taxable service means any service provided or to be provided to any person, by any other person, in relation to transport of such person embarking from any port or other port in India, by a cruise ship.

Explanation .—For the purposes of this sub-clause, “cruise ship” means a ship or vessel used for providing recreational or pleasure trips, but does not include a ship or vessel used for private purposes or a ship or vessel of, or less than, fifteen net tonnage.

Taxable service shall cover transport of passengers by cruise ship provided or to be provided by one person to another person. It may be noted that it is only the transportation of persons which is taxable.

To be a taxable service, following conditions should be satisfied —

(a) service may be provided or agreed to be provided by one person to another person.

(b) services should be in relation to transport of passengers (goods are not covered).

(d) transport of person should be by a cruise ship.

Private use of cruise ships and journey in a cruise ship of upto fifteen tonnage is not a taxable service.

Person Liable

Any person providing services of transport of person by cruise ship embarking from any port shall be treated person liable and as an assessee for service tax purposes.

= = = = = =

By: Dr. Sanjiv Agarwal - February 2, 2012

Quick Updates:

Income Tax Act, 1961
Income Tax Rules, 1962
Income Declaration Scheme 2016
Circulars & Clarifications on Income Declaration Scheme
Black Money ..... Act, 2015
Black Money ..... Rules, 2015
Black Money ..... Notified Dates
Notifications
All - Circulars & Instructions
Instructions
Compute Income Tax
IT Rates - Ready Reckoner
Income Tax Case Laws
Supreme Court
Advance Ruling Authority AAR
Tribunal - ITAT
Case Laws - Section Wise
Landmark Cases
All Acts & Rules
Chapter V - Finance Act, 1994
Service Tax Rules, 1994
Valuation Rules
ST Dispute Resolution
Cenvat Credit Rules, 2004
All Notifications
Effective Notifications
Mega Exemption
Reverse Charge
Negative list
Exemption upto Rs. 10 Lacs
Service Tax - All Manuals
Abatement, Composition, Specified Valuation
Declared Services
Exempted Services
Service Tax - Ready Reckoner
Cenvat Credit - R. Reckoner
Taxation of Services Ed. Guide
CBEC's Audit Manual
Taxable Services upto 30.6.12
Tribunal - CESTAT
Central Govt. - Revision
Central Excise Act, 1944
Central Excise Tariff - CETA
MRP Based Valuation
CENVAT Credit Rules, 2017
Tariff / Basic Rate of Duty / Classification
Second Schedule
Third Schedule
Other Schedules
MRP - Rate of Abatement
Tariff - Effective Notifications
Category Wise Tariff Ntfs
Non Tariff - Effective Ntfs
All Manuals
Central Excise Manual
CBEC's Excise Manual
100% EOU Scheme
Compounding of Offences
E-payment of Indirect Taxes
Settlement Commission
Customs Act, 1962
Customs Tariff Act, 1975 -CTA
All Regulations
Baggage Rules
Duties Drawback Rules, 2017
Import - Valuation
Export - Valuation
Old Provisions
Import Tariff / Basic Rate of Duty / Classification
Second Schedule - Export Tariff
Duty Drawback Rates
Tariff Notifications - Effective
Anti Dumping Duty
Safeguard Duty
All Circulars
Order-Instruction
Trade Notices
Customs Board's Manual
Acts / Rules / Policy
Foreign Trade (D&R) Act 1992
FT (Regulation) Rules 1993
FT Rules & Orders
FTP - Policy, 2023
FTP - Procedures, 2023
Old Policy and Procedures
ITC HSN Code - Import Policy
General Notes / Appendix
Export Policy - Schedule 2
SION -Std Input Output Norms
FTP Appendix
Public Notices
Policy Circulars
Case Laws - Customs
SEZ Act, 2005
SEZ Rules, 2006
SEZ - Act & Rules
FEMA Act, 1999
FC (Regulation) Act, 2010
FEMA Regulations
FEMA Scheme
FEMA Directions
Old Rules and Regulationis
Master - Circulars
Master - Directions
FDI Guidelines
Central Sales Tax Act, 1956
CST (Registration And Turnover) Rules, 1957
Companies Act, 2013
Regulations
Companies Act, 1956
Income Computation & Disclosure Standard (ICDS)
Indian Accounting Standards (Ind AS) - 2015
Accounting Standards - 2021
Accounting Standards - 2006
Secretarial Standards
Cost Accounting Standards
Cost Audit & Assurance Standards
Co. Law Committee - Report
Proposed Amendments in Act
Proposed Amendments in Rules
Company Law Board
Limited Liability Partnership Act, 2008
Provisions of Companies Act, 1956 applicable to LLP
Limited Liability Partnership Rules, 2009
LLP (Winding up and Dissolution) Rules, 2012
LLP Notifications
LLP Circulars
Partnership Firm Act, 1932
Trusts and Societies
Constitution of India
Union Budget 2024
Finance Acts / Taxation Acts
Amendment Acts
Bills / Finance Bills
Circulars / Notices
PMLA - Acts & Rules
PMLA Notifications
PMLA Case Laws
Benami Property - Act
Benami Property - Rules
Case Laws - Benami Property
SGST - State Acts
SGST - State Notifications
SGST - State Circulars
GST Case Laws
GST - Advance Rulings
GST - Rate of Tax + Exemptions
GST - Item wise list
GST - Schedules to the CGST Act
GST - FAQs + Manual
IGST - Effective Ntfs.
IGST Rate - Effective Ntfs.
CGST - Effective Ntfs.
CGST Rate - Effective Ntfs.
UTGST - Effective Ntfs.
UTGST Rate - Effective Ntfs.
Cess - Effective Ntfs.
Cess Rate - Effective Ntfs.
Classification - Services - SAC
Classification - Goods (CTA)
GST Council Decisions
GST - Articles
GST - Discussion
Constitution Amendment Act, 2016
DVAT - Acts & Rules
DVAT Notifications
Wealth Tax - Acts & Rules
Wealth Tax Forms
WT Law & Manual
Wealth Tax - Case Laws
Rules, Regulations (DT)
Income computation & disclosure standards
Black Money .... Act, 2015
Black Money .... Rules, 2015
Income Declaration Scheme
Acts, Rules & Regulations
CE Tariff/ Rate/ Classification
Central Excise Manuals
Central Excise Case Laws
Service Tax - Acts & Rules
Service Tax Notifications
Service Tax - Manuals
Service Tax Case Laws
Case Laws - All States
Central GST Act, 2017 (CGST)
Central GST Rules, 2017 (CGST)
Settlement of funds Rules, 2017
CGST Notifications
CGST (Rate) Notifications
CGST - Effective Notifications
CGST (Rate) - Effective Notifications
GST - Circulars
GST - Forms
Integrated GST Act, 2017
IGST Rules, 2017
IGST Notifications
IGST (Rate) Notifications
IGST - Effective Notifications
IGST (Rate) - Effective Notifications
GST Compensation Act, 2017
Compensation Cess Rules, 2017
Cess Notifications
Cess (Rate) Notifications
Cess - Effective Notifications
Cess (Rate) - Effective Notifications
UT GST Act, 2017
UT GST Rules
UT GST Notifications
UT GST (Rate) Notifications
UTGST - Effective Notifications
UTGST (Rate) - Effective Notifications
GST - Supreme Court
GST - High Court
GST - Advance Rulings / AAR
Appellate Advance Ruling / AAAR
GST - Effective Notifications
Cus Rules & Regulations
Cus Tariff/ Rate/ Classification
Customs Case Laws
Foreign Trade - Acts & Rules
FTP Policy and Procedures
ITC HSN Code / Policy
Acts - SEBI
Rules - SEBI
Regulations - SEBI
Order - SEBI
Guidelines - SEBI
Master Circulars
Insolvency and Bankruptcy Code, 2016
Circulars / Clarifications
FEMA - Rules & Regulations
FEMA Circulars & Guidelines
FEMA Case Laws
Finance Acts
Finance Bills
Union Budget - 2024
Advanced Search
Data Bank / Database
Discussion Forum
What is New
Recent Case Laws
Latest Notifications
Newsletters
Media Gallery
Short Notes
Online - Tax / Returns
Some Useful Sites
Acts/ Rules/ Regulations
Circulars/ Public Notices
Classification / Tax Rate
Highlights / Quick Notes
Experts - Forum
Experts - Authors
Why to choose TMI?
Free Services
Feedback / Suggestions
Terms and Conditions
Refer to your friend

Subscribe Now! Get features like

Latest News
Entertainment
Real Estate
RCB vs PBKS Live Score
Election Schedule 2024
IPL 2024 Schedule
Bihar Board Results
The Interview
Web Stories
IPL Points Table
IPL Purple Cap
IPL Orange Cap
Mumbai News
Bengaluru News
Daily Digest

High tax regime may destroy India’s cruise industry: UK operator writes to PM Narendra Modi

Cruise ships operator Carnival UK has written to Prime Minister Narendra Modi and senior members of his cabinet, cautioning against a high tax regime that it said may destroy the cruise industry in India.

David Dingle, chairman of Carnival UK, pointed to the customs duty imposed last month on cruise ships operating between Indian cities. The new measure was put in place amid a clamour for reducing the Goods and Services Tax (GST) on the sector to make cruise tourism more attractive to Indian travelers.

“We are aware that cruise companies want lower tax regime. I have spoken to finance minister Arun Jaitley and transport minister Nitin Gadkari, among others. I am hopeful that the issue will be amicably resolved,” union tourism minister KJ Alphons told HT.

According to the Centre’s own estimate, some 174,000 Indian tourists went on cruises last year; globally 25 million travelled on cruise liners. Just one cruise ship operates from India; 169 had come to Indian shores last year.

India imposes 18% GST on cruise passengers with an additional 5% tax for reservation of cruise holidays, according to officials in the tourism ministry. The new customs duty has come on top of the GST rate, making India one of the highest taxed ports of call for cruise ships. In its letter, Carnival, which has deployed ships to India, said: “Unless (customs duty is) repealed, this instruction will lead not only to cruise companies deploying their ships away from India in the future, but also to the cancellation of currently scheduled Indian calls… the view is held most, if not all, other cruise companies,” said Dingle of Carnival UK.

Narendra Modi
Custom Duty
Cruise Ship
Services Tax
Arun Jaitley
Cruise Industry
Uk Operator

Join Hindustan Times

Create free account and unlock exciting features like.

Terms of use
Privacy policy
Weather Today
HT Newsletters
Subscription
Print Ad Rates
Code of Ethics

Elections 2024
India vs England
T20 World Cup 2024 Schedule
IPL 2024 Auctions
T20 World Cup 2024
Cricket Players
ICC Rankings
Cricket Schedule
Other Cities
Income Tax Calculator
Budget 2024
Petrol Prices
Diesel Prices
Silver Rate
Relationships
Art and Culture
Telugu Cinema
Tamil Cinema
Exam Results
Competitive Exams
Board Exams
BBA Colleges
Engineering Colleges
Medical Colleges
BCA Colleges
Medical Exams
Engineering Exams
Horoscope 2024
Festive Calendar 2024
Compatibility Calculator
The Economist Articles
Explainer Video
On The Record
Vikram Chandra Daily Wrap
PBKS vs DC Live Score
KKR vs SRH Live Score
EPL 2023-24
ISL 2023-24
Asian Games 2023
Public Health
Economic Policy
International Affairs
Climate Change
Gender Equality
future tech
Daily Sudoku
Daily Crossword
Daily Word Jumble
HT Friday Finance
Explore Hindustan Times
Privacy Policy
Terms of Use
Subscription - Terms of Use

India's income tax receipts up 17.7% yr/yr in 2023/24, near $235 bln

Medium Text

A cashier checks Indian rupee notes inside a room at a fuel station in Ahmedabad

Reporting by Manoj Kumar; editing by Mark Heinrich

Our Standards: The Thomson Reuters Trust Principles. New Tab , opens new tab

India's PM Modi takes part in a roadshow, in Ghaziabad

World Chevron

Protests continue at Columbia University in New York during the ongoing conflict between Israel and the Palestinian Islamist group Hamas

Pro-Palestinian protests rise at US universities

Protests at Yale, Columbia, NYU and other university campuses across the nation began in response to the escalation of the Israeli-Palestinian conflict, following the deadly cross-border raid by Hamas militants on Oct. 7 and Israel's fierce response in the Gaza enclave controlled by Hamas.

Palestinians gather to receive aid outside an UNRWA warehouse in Gaza City

Emergency services in Russian-held parts of Ukraine's Zaporizhzhia region said a Ukrainian drone strike on Tuesday killed four people in a car north of the town of Melitopol.

Protests continue at a protest encampment in support of Palestinians at University of California, Berkeley

Business News
India Business News
New tax regime vs old tax regime: What's point at which tax outgo is the same in both regimes? Check salary and deduction levels

New tax regime vs old tax regime: What's point at which tax outgo is the same in both regimes? Check salary and deduction levels

About the Author

The TOI Business Desk is a vigilant and dedicated team of journalists committed to delivering the latest and most relevant business news from around the world to readers of The Times of India. The primary focus of the TOI Business Desk is to keep a watchful eye on the global business landscape, covering a wide spectrum of industries, markets, economic trends, in-depth analysis, exclusive reports and breaking stories that impact businesses and economies. With a mission to provide valuable insights and updates, the desk ensures that TOI readers are well-informed about the ever-changing and dynamic world of commerce and can navigate the complexities of the business world. Read More

Visual Stories

PPF Calculator

This financial tool allows one to resolve their queries related to Public Provident Fund account.

FD Calculator

When investing in a fixed deposit, the amount you deposit earns interest as per the prevailing...

NPS Calculator

The National Pension System or NPS is a measure to introduce a degree of financial stability...

Mutual Fund Calculator

Mutual Funds are one of the most incredible investment strategies that offer better returns...

Other Times Group News Sites

Popular categories, hot on the web, trending topics, living and entertainment, latest news.

Destinations
Hotels & Homestays
Food & Drink
People & Culture
Mindful Travel
Readers' Travel Awards
Escape to Rajasthan
READERS TRAVEL AWARDS
#LOVEGREATBRITAIN
TAJ SAFARIS
BOUTIQUE HOTELS
CNT TOP RESTAURANT AWARDS
DESTINATION WEDDING GUIDE
DON’T TRAVEL WITHOUT IT
#UNDISCOVERAUSTRALIA
ESSENTIALLY RAJASTHAN

The 4 best cruises to take in India this year

By Ria Gupta

From the early days of exploration to modern luxury liners, sailing has long been a way to see the world from a different perspective. While cruise culture in India is still young, several operators and companies across the country are carving out a niche for themselves by offering new ways to see the country and travel slow and easy. State-of-the-art vessels equipped with modern amenities offer the perfect vantage to enjoy India’s wealth of culture, history and wildlife. From the backwaters of Kerala to the Ganges and Brahmaputra with their bustling ports and historical cities, here is our pick of the four best cruises in India that you can take this year.

Secret of Sunderbans Jungle Cruise by Antara Cruises

Wildlife enthusiasts look no further. The five-day Sunderbans Jungle cruise aboard the Ganges Voyager traces the culture and wildlife along the majestic Hooghly River. The vessel embarks from Kolkata and makes its way towards the fishing port of Namkhana, the gateway to the Sundarbans. The ship cruises past towns and villages till it enters the protected mangrove forests. Hereon, there are stops at various watchtowers and islands for sightings of endangered crocodiles, terrapins, migratory birds and if you are lucky, the elusive Royal Bengal Tiger . The Sundarbans with its unique and fragile biodiversity has a wealth of flora and fauna that will be pointed out by an expert naturalist on board. This apart, there is plenty to take in by way of culture and history—from centuries-old temples to glimpses of local life in the surrounding villages. The days are spent either meandering down the river or excursions onshore, evenings are usually reserved for unwinding over drinks and watching folk dances and musical performances from the region. The Ganges Voyager is an all-suite ship which can accommodate up to 56 guests and is done up in a heritage colonial style with Burma teak, vintage furniture and hand-stencilled walls. There are five categories of rooms across three decks, all of which offer expansive views from floor to ceiling windows or balconies. The ship has a restaurant offering an array of local delicacies as well as Continental fare, a lounge, sun deck and a fitness centre and spa for some quick rejuvenation after a day of sightseeing.

Fare: From Rs1,20,000 per person including stay, all onboard activities, onground excursions as per the itinerary, all meals and complimentary yoga sessions.

Next sailing date: 17 February 2023

Brahmaputra Maximum by Assam Bengal Navigation

For those who want an immersive dive into the riverine culture of Assam, this 10-night cruise along the Brahmaputra packs it all in. This journey begins at Neamati Ghat which is 1.5 hours from Jorhat Airport. Adventures begin from day two as you sail down the mighty Brahmaputra and witness the river in its splendid flow. Enroute you will stop to see the temples of Sibsagar, the one-time capital of the Ahom kings of Assam; have lunch at an Assamese tea estate; and cruise to Majuli Island for a shore excursion. The cruise follows villages and historical sites along the Brahmaputra till it reaches the boundaries of the Kaziranga National Park. Elephants can be spotted on the banks as well as the park’s most famous denizen, the one-horned rhino, so keep a lookout. Guests will enjoy three jungle safaris across different parts of this expansive and stunning national park. The rest of the days are spent meandering through local markets on rickshaws in Tezpur, visiting temple ruins, river islands and stopping by to learn about Assamese silk weaving in Sualkuchi, the centre of the silk industry in the state. ABN operates its cruises from July to April. The Brahmaputra cruises begin in October. March and April is the best time to spot wildlife. The Brahmaputra Maximum journeys are undertaken in the ABN Sukapha and ABN Charaidew II. ABN Sukapha is a 12-cabin vessel designed especially for the waters of the Brahmaputra, while the ABN Charaidew II is a newer and sprawling 18-cabin addition to the fleet, which cruises faster than others thanks to an extra-shallow draught. The ABN Sukapha is designed as an expedition-style boat with cane and bamboo decor, a dining room, sundeck, a spa and a saloon with a library. The ABN Charaidew II is a colonial-style ship complete with wood and rattan accents, local Assamese art and handloom furnishings. There is a lounge, dining room, spa and expansive sundeck perfect for sunset views and cocktails. The food is locally sourced and buffet-style with an expansive roster of local dishes.

Julian Manning

Full list of Vande Bharat Express trains: Timings, schedule, tickets

Condé Nast Traveller

5 new places to check out on your next trip to Jaipur

Jahnavi Bhatt

Fare: From Rs3,97,512 per person including stay, all onboard activities, onground excursions as per the itinerary, all meals, and airport and hotel pick up and drop.

Next sailing date: from 4 February 2023

Mumbai-Kochi-Lakshadweep-Mumbai cruise by Cordelia Cruises

This five-day round trip from Mumbai covers Kochi and Lakshwadweep packs in a host of onshore and offshore activities and also allows you to party away all your nights at sea. The highlight of the journey falls somewhere between day one and two, when the vessel touches the international waters and the open seas provide fabulous views in all directions. From there, the ship heads to Kochi, where those who opt for land excursions head out to explore popular landmarks of the city such as Fort Kochi, St Francis Church, Mattancherry Palace and more. Day four is a trip to Lakshwadweep, where the ship is anchored and guests disembark via smaller boats to reach Agatti beach. After a grand welcome with a local folk dance performance, guests head out to go scuba diving, snorkelling or kayaking, or simply relax on the beach. Onboard, the ship offers plenty by way of comfort and entertainment. There are cigar lounges, restaurants, multiple bars and a Jacuzzi. Meals include breakfast, lunch, dinner and evening and midnight snacks. Plus there is an all-day food court with street food and nibbles from around the world. Pick from Bollywood dance performances and stand-up comedy shows, make your way to the club that remains open till 5am, or party it up near the pool bar.

Fare: Rs1,25,000 for double occupancy including Stay, all onboard activities, access to common areas and all meals. Separate packages are available for onground activities.

Next sailing date: 6 February 2023

Backwater cruise by Spice Coast Cruises by CGH earth

Explore the backwater life in a kettuvallam. These traditional boats were once used to ferry grain and spices and have been refurbished with modern amenities while keeping their bamboo and coir frame intact. The cruises by CGH Earth take a round trip from Alleppey to Kumarakom on the Vembanad Lake. A one-night journey is perfect for a quick introduction to the backwaters. On longer journeys, the boat docks at the banks for guided tours that explore the local life and culture. You can cycle through village roads, try your hands at toddy tapping, watch the local fishermen at work, or wander around the paddy fields. There are plenty of local markets to explore and smaller wooden canoes to paddle through the narrow canals. Onboard, the food is a mix of local fare including freshly caught karimeen from the lake cooked in the local style with plenty of chillies and coconut and accompanied by kuttanadan red rice, lentils and greens.

Fare: Rs22,000 for double occupancy including stay, onground excursions as per the itinerary and all meals during offseason months (March to January).

Next sailing date : Flexible (as per booking)

India Bets on Cruises: New Ports, More Ships – Big Goals

Amrita Ghosh , Skift

July 9th, 2023 at 11:00 PM EDT

Destinations, cruise service providers and the government have been sitting up and taking note of the country’s potential in generating revenues and jobs. Now only if the sailing is smooth.

Amrita Ghosh

India wants to bet big on cruises. Consider these ambitious plans from Union Tourism Minister G Kishan Reddy:

Increase the number of cruise passengers to 4 million by 2041, up from just 300,000 this year.
Build three new international cruise ports by 2024.
Grow the number of cruise ships from 208 in 2023 to 500 by 2030 and a staggering 1,100 by 2047.

The goal is to bring in some $4.9 billion in revenue from cruises by 2041.

India has many natural advantages, including 12 major and 200 minor ports, a coastline stretching 4,660 miles and a network of over 12,427 mile-long navigable waterways.

The international cruise terminal in Mumbai will be operational by December this year, the one in Goa’s Mormugao by November, and the Visakhapatnam terminal will start functioning next month. A $2 million swanky cruise terminal was recently inaugurated at Chennai Port, spread over an area of 2,880 square meters with a capacity to host 3,000 passengers at a time. Additionally, plans are afoot to develop new cruise tourism terminals in Andamans, Puducherry and Lakshadweep circuits.

Last month, India’s maiden international cruise ship , Cordelia Cruises’ MV Empress, set sail from the southern city of Chennai to the island nation of Sri Lanka. And the Italian cruise line Costa Cruises announced 23 new sailings in the country for the winter.

Just a week later, the government floated a draft national cruise tourism policy under which the Ministry of Tourism proposed to set up a board to facilitate ease of business and ensure that cruises are used as a tool to drive tourism into and within India.

While India’s efforts in port infrastructure upgrades , cutting port fees and taxes, and granting priority berthing to cruise ships are already underway, the country has a long way to go to implement standard clearance procedure across all ports and reduce documentation requirements.

“In major ports like Mumbai, if multiple ships call the port in a day, the infrastructure will crumble. Ports need to be upgraded to accommodate cruise ships,” said Ratna Chadha, co-founder and chairperson at TIRUN Travel Marketing, which represents U.S.-based Royal Caribbean Cruises in India.

“Unless clear policies and procedures are rolled out, it’s difficult to market India as a cruise destination,” she added.

Chadha said two Royal Caribbean ships will call on India (a classic port call is 12 hours) in October and December.

Tax Structure Hinders Growth

The current tax policy and lack of coordination among government agencies have been identified as “threats” to the potential growth of cruise tourism in India, according to the Draft National Strategy for Cruise Tourism.

“What India’s cruise sector still doesn’t know very clearly is how to handle elements of finance,” said Nalini Gupta, managing director of Lotus Destinations and general sales agent of Costa Cruises in India, adding that tax reform is urgent.

Another challenge, said Gupta, is that cruising is not well known in India though that could change rapidly. “Despite a varied group of customers, from corporate and wedding groups to honeymooners and senior citizens, India currently stands at 300,000 cruise passengers a year and contributes to not even 1% of the global cruising numbers,” she added.

“We want the government to take measures such as a five-year tax break that will boost the industry to expand the way the government aims,” said Gupta.

“I am certain that our two-month schedule will be closely watched and there will be more cruises sailing in the Indian waters from next year,” Gupta said.

Challenges Persist, But We’ll Get There

The cruise terminal at Chennai Port reported several infrastructural setbacks when it was handling immigration procedures for the first time, for 1,800 passengers set to board Cordelia’s ship to Sri Lanka.

“It was like opening an airport for the first time for international flights. We worked throughout that one day over long queues and technology outages as new immigration officers were not fully aware of the requirements,” Jurgen Bailom, president and CEO of Cordelia Cruises.

The biggest challenge today, he pointed out, is the outdated infrastructure and getting access to the ports.

“Most ports are located in remote areas, and this calls for a significant enhancement of roads leading up there. City infrastructure needs to be revamped, which requires an integrated effort involving state and central tourism bodies and shipping departments,” said Bailom.

Bailom is keen on having a tax holiday for five to 10 years, which could benefit the individual traveler.

Skift India Report

The Skift India Report is your go-to newsletter for all news related to travel, tourism, airlines, and hospitality in India.

Have a confidential tip for Skift? Get in touch

Tags: costa cruises , cruise industry , cruise ships , india , msc cruises , royal caribbean cruises

Photo credit: India's first international cruise vessel, MV Empress set sail from Chennai to Sri Lanka. Cordelia Cruises / Cordelia Cruises

India Cruises

We found you 82 cruise s

.css-3ekbvf{-webkit-animation:none;animation:none;color:var(--chakra-colors-gray-base);font-size:var(--chakra-fontSizes-sm);font-weight:var(--chakra-fontWeights-medium);line-height:24px;text-transform:uppercase;}@media screen and (min-width: 576px){.css-3ekbvf{font-size:var(--chakra-fontSizes-sm);}}@media screen and (min-width: 768px){.css-3ekbvf{font-size:var(--chakra-fontSizes-md);}} 20 Night .css-dfa557{-webkit-animation:none;animation:none;-webkit-align-items:flex-start;-webkit-box-align:flex-start;-ms-flex-align:flex-start;align-items:flex-start;color:black;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;font-size:var(--chakra-fontSizes-lg);font-weight:var(--chakra-fontWeights-medium);line-height:22px;}@media screen and (min-width: 576px){.css-dfa557{font-size:var(--chakra-fontSizes-lg);line-height:22px;}}@media screen and (min-width: 768px){.css-dfa557{font-size:var(--chakra-fontSizes-xl);line-height:28px;}} Southeast Asia Cruise .css-1sc0dsj{-webkit-appearance:none;-moz-appearance:none;-ms-appearance:none;appearance:none;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-ms-flex-pack:center;-webkit-justify-content:center;justify-content:center;-webkit-user-select:none;-moz-user-select:none;-ms-user-select:none;user-select:none;position:relative;white-space:nowrap;vertical-align:middle;outline:2px solid transparent;outline-offset:2px;line-height:1.2;transition-property:var(--chakra-transition-property-common);transition-duration:var(--chakra-transition-duration-normal);height:auto;min-width:var(--chakra-sizes-10);font-size:var(--chakra-fontSizes-md);background:none;border-bottom:1px dotted;border-color:var(--chakra-colors-blue-base);border-radius:0!important;border-bottom-left-radius:0!important;border-bottom-right-radius:0!important;color:var(--chakra-colors-blue-base);margin:0px;padding:0!important;font-family:var(--chakra-fonts-Roboto);font-weight:500;padding-top:0.625rem;padding-bottom:0.625rem;-webkit-padding-start:1rem;padding-inline-start:1rem;-webkit-padding-end:1rem;padding-inline-end:1rem;-webkit-align-self:flex-end;-ms-flex-item-align:flex-end;align-self:flex-end;margin-left:var(--chakra-space-1);}.css-1sc0dsj:focus-visible,.css-1sc0dsj[data-focus-visible]{box-shadow:var(--chakra-shadows-outline);}.css-1sc0dsj:disabled,.css-1sc0dsj[disabled],.css-1sc0dsj[aria-disabled=true],.css-1sc0dsj[data-disabled]{opacity:0.4;cursor:not-allowed;box-shadow:var(--chakra-shadows-none);}@media screen and (min-width: 576px){.css-1sc0dsj{margin-left:var(--chakra-space-1);}}@media screen and (min-width: 768px){.css-1sc0dsj{display:none;margin-left:var(--chakra-space-2);}}.css-1sc0dsj:active,.css-1sc0dsj[data-active]{border:var(--chakra-borders-none);background:none;}.css-1sc0dsj:hover,.css-1sc0dsj[data-hover]{border-bottom:1px solid;background:none;-webkit-text-decoration:none;text-decoration:none;}.css-1sc0dsj:focus,.css-1sc0dsj[data-focus]{border:var(--chakra-borders-none);outline:2px solid transparent;outline-offset:2px;box-shadow:var(--chakra-shadows-none);} Details

Fare Insight

14 Night Spice Route Cruise Details

154 Night 154 Night World Cruise Details

33 Night Africa Cruise Details

Need First-Time Cruise Tips?

Find a Printable Cruise Packing List
Expert Ship Reviews, Itineraries & Destination Guides
Get Special Cruise Deals, Expert Advice, Insider Tips & More!

11 Night Indian Ocean Cruise Details

14 night asia - middle east details, 12 night india, sri lanka & thailand details, 16 night repositioning cruise details, 111 night 111 night world cruise details, 116 night 116 night round world cruise details, 14 night dubai to singapore cruise details, 13 night india, sri lanka & thailand details, 14 night india, sri lanka & thailand details, related cruises.

Seven Seas Navigator India Cruises

Seven Seas Mariner India Cruises

Celebrity Millennium India Cruises

Silversea Silver Whisper India Cruises

Oceania Nautica India Cruises

Costa Deliziosa India Cruises

Viking Sky India Cruises

Oceania Sirena India Cruises

Seabourn Encore India Cruises

Silversea Silver Muse India Cruises

Le Laperouse India Cruises

Azamara Pursuit India Cruises

Seven Seas Splendor India Cruises

Silver Cloud Expedition India Cruises

Viking Venus India Cruises

Azamara Onward India Cruises

Seven Seas Grandeur India Cruises

Oceania Vista India Cruises

Crystal Symphony India Cruises

Crystal Serenity India Cruises

Cruise Critic is not a booking agent and does not charge any service fees to users of our site. Our partners who list cruise pricing on Cruise Critic are required to provide prices for cruise only or cruise packages , per person, double occupancy, and are based on specific cabin types and sailing dates, and may not be available for all cabin types/sailings. Taxes, fees and port expenses not included. Rates are in USD and valid for US and Canadian residents only. Fuel supplement may apply. When you book with one of our partners, please be sure to check their site for a full disclosure of all applicable fees as required by the U.S. Department of Transportation.

For any cruises listed, Cruise Critic does not guarantee any specific rates or prices. In addition, average cruise prices are updated nightly.

Furthermore, Cruise Critic makes no guarantees for availability of prices advertised on our site. Listed prices may have blackout dates, qualifications or restrictions.

Cruise Critic is not responsible for content on external web sites.

Lowest pricing is based on our 3rd party pricing supplier and valid as of April 23rd, 2024 .

Thank you for signing up!

AI Summary to Minimize your effort

Leave Travel Allowance (LTA) - Exemption Limit, Rules, How to Claim, Eligibility & Latest Updates

Updated on : Mar 22nd, 2024

The Income-tax Act, 1961 offers salaried individuals several tax exemptions, beyond deductions like LIC premiums and housing loan interest. While deductions reduce your total taxable income, exemptions exclude specific types of income from being taxed altogether. This allows employers to design an employee's Cost to Company (CTC) package in a tax-efficient manner.

One such exemption available to the salaried class under the law and widely used by employers is Leave Travel Allowance (LTA)/Leave Travel Concession (LTC). LTA exemption is also available for LTA received from former employer w.r.t travel after the retirement of service or termination of service. LTA can be claimed for any two years in a block of 4 years . The current block year for claiming LTA is 2022 to 2025.

Note: The tax exemption of leave travel allowance is not available in case you choose the new tax regime .

What is Leave Travel Allowance (LTA)?

Leave Travel Allowance/Leave Travel Concession is a type of allowance given by an employer to their employee for travelling to any place in India: either on leave, after retirement or after the termination of his service. Though it sounds simple, many factors need to be kept in mind before you plan to claim an LTA exemption. Income tax provision has laid down rules for claiming exemption of LTA which are provided below.

Note: The red arrow shows the lower of the two amounts will be exempted. For instance, if you travel by air, the exemption amount will be either your actual travel costs or the cost of an economy class ticket, whichever is lower. The journey should be taken through the shortest route to the destination.

Who Can Claim LTA?

Only individuals can claim LTA for travel costs incurred for themselves and their family (Spouse, children, wholly or mainly dependent siblings, parents)

Conditions for Claiming LTA

Let us understand the conditions/requirements for claiming the exemption:

Individual must be an employee and should have an LTA component in CTC.
Actual journey is a must to claim the exemption
Only domestic travel is considered for exemption, i.e., travel within India. No international travel is covered under LTA/LTC
The exemption for travel is available for the employee alone or with his family, where ‘family’ includes the employee’s spouse, children and wholly or mainly dependent parents, brothers, and sisters of the employee.
Further, such an exemption is not available for more than two children of an employee born after 1 October 1998. Children born before 1 October 1998 do not have any restrictions. Further, in cases of multiple births on a second occasion after having one child is also not affected by this restriction.

Amount of LTA/LTC Exemption

The exemption is available only on the actual travel costs i.e., the air, rail or bus fare incurred by the employee. No expenses such as local conveyance, sightseeing, hotel accommodation, food, etc., are eligible for this exemption. The exemption is also limited to LTA provided by the employer.

For example, if LTA granted by the employer is Rs 30,000, and the actual travel cost incurred by the employee is Rs 20,000, then only Rs 20,000 will be available as an exemption and the balance of Rs 10,000 would be included in taxable salary income.

Exemption w.r.t Various Modes of Transport

Can lta exemption be claimed on every vacation.

No, an LTA exemption is available for only two journeys performed in a block of four calendar years .

A block year is different from a financial year and is decided by the Government for LTA exemption purposes. It comprises 4 years each. The very first 4-year block commenced in 1986. The list of block years is 1986-1989, 1990-93, 1994-97, 1998-2001, 2002-05, 2006-09, 2010-13 and so on. The block applicable for the current period is 2022-25. The previous block was the calendar year 2018-21.

Carryover of Unclaimed LTA/LTC

In case an employee has not availed exemption with respect to one or two journeys in any of the block of 4 years, he is allowed to carryover such exemption to the next block provided he avails this benefit, in the first calendar year of the immediately succeeding block.

Consider the below example for a better understanding:

• Where carry over exemption is claimed in the first calendar year of the immediately succeeding block

• Where carry over exemption is not claimed in the first calendar year of the immediately succeeding block

Procedure to Claim LTA

The procedure to claim LTA is generally employer specific. Every employer announces the due date within which LTA can be claimed by the employees and may require employees to submit proof of travel such as tickets, boarding pass, invoice provided by travel agent etc., along with the mandatory declaration. Though it is not mandatory for employers to collect proof of travel, it is always advisable for employees to keep copies for his/her records and also to submit them to the employer based on the LTA policy of the company to tax authorities on demand.

Multi-Destination Journey

Income tax provision provides exemption w.r.t travel cost incurred on leave to any place in India. Conditions pertaining to the mode of transport also refer to the place of ‘origin’ to the place of ‘destination’ and the route which must be the shortest available route.

Hence, if an employee travels to different places in a single vacation, the exemption can only be availed for the travel cost eligible from the place of origin to the farthest place in the vacation by the shortest possible route.

LTA Exemption for Vacation on Holidays

Many organisations that go strictly by the wordings of the income tax provision are allowing employees to claim LTA only if the employee applies for leaves and travel during that time. Such organisations may reject LTA claims for travel on official holidays or weekends.

You Might be Interested in

UAN Login Aadhar PAN Link Last Date to File ITR Section 115BAC of Income Tax Act Income Tax Deductions List How to e verify ITR Annual Information Statement (AIS) Section 80D Home Loan Tax Benefit Budget 2023 Highlights House Rent Allowance (HRA)

Frequently Asked Questions

The amount of LTA/LTC exemption depends on the LTA/LTC component in your compensation package or CTC. You can furnish proof of travel within the block period and claim up to the amount prescribed in your CTC.

The latest block period of four years is from 1 January 2022 until 31 December 2025.

You can claim LTA/LTC exemption only for one trip in one calendar year.

You can claim LTA/LTC benefit for the travel costs of yourself and your family consisting of your spouse, children, dependent parents, brothers, and sisters of the employee.

No, LTC is taxable in case of new tax regime and exempted if chosen to pay tax under old tax regime by fulfilling the required criteria.

Exemption will be available in respect of 2 journeys performed in a block of 4 calendar years.

Yes, you can avail LTC in current block (2022-2025), if you have not availed LTC in previous block. (2018-2021). Where such travel concession or assistance is not availed by the individual during any block of 4 calendar years, one such un-availed LTC will be carried forward to the immediately succeeding block of 4 calendar years and will be eligible for exemption.

Below example gives you clear understanding :

Example : An employee does not avail any LTC for the block 2018-21. He is allowed to carry forward maximum one un-availed LTC to be used in the succeeding block of 2022-25. Accordingly, if he avails LTC in April, 2023, the same will be treated as having availed in respect of the block 2018-2021. Therefore, he will be eligible for exemption in respect of that journey and two more journeys can be further availed in respect of the block of 2022-25.

Illustration : Mr. D went on a holiday on 25.12.2023 to Delhi with his wife and three children (one son – age 5 years; twin daughters – age 3 years). They went by flight (economy class) and the total cost of tickets reimbursed by his employer was 60,000 (45,000 for adults and 15,000 for the three minor children). Compute the amount of LTC exempt if Mr. D chose to pay taxes under old regime.

Solution : Since the son’s age is more than the twin daughters, Mr. D can avail exemption for all his three children. The restriction of two children is not applicable to multiple births after one child. The holiday being in India and the journey being performed by air (economy class), the entire reimbursement met by the employer is fully exempt in the hands of Mr. D, since he chose to pay taxes under the old regime.

In the above illustration, will there be any difference if among his three children the twins were 5 years old and the son 3 years old?

Since the twins’ age is more than the son, Mr. D cannot avail for exemption for all his three children. LTC exemption can be availed in respect of only two children.

Taxable LTC = 15,000 × 1/3 = 5,000.

LTC exempt would be only 55,000 (i.e. 60,000 – 5,000).

About the Author

Ektha Surana

Multitasking between pouring myself coffees and poring over the ever-changing tax laws. Here, I've authored 100+ blogs on income tax and simplified complex income tax topics like the intimidating crypto tax rules, old vs new tax regime debate, changes in debt funds taxation, budget analysis and more. Some combinations I like- tax and content, finance & startups, technology & psychology, fitness & neuroscience. Read more

Quick Summary

Was this summary helpful.

Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. Clear serves 1.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across India.

Efiling Income Tax Returns(ITR) is made easy with Clear platform. Just upload your form 16, claim your deductions and get your acknowledgment number online. You can efile income tax return on your income from salary, house property, capital gains, business & profession and income from other sources. Further you can also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and generate rent receipts for Income Tax Filing.

CAs, experts and businesses can get GST ready with Clear GST software & certification course. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. Clear can also help you in getting your business registered for Goods & Services Tax Law.

Save taxes with Clear by investing in tax saving mutual funds (ELSS) online. Our experts suggest the best funds and you can get high returns by investing directly or through SIP. Download Black by ClearTax App to file returns from your mobile phone.

Cleartax is a product by Defmacro Software Pvt. Ltd.

Company Policy Terms of use

Data Center

SSL Certified Site

128-bit encryption

Need help? 1-888-751-7804 1-888-751-7804
Let Us Call You CALL ME
Drink Packages
Flights by Celebrity℠
Hotels by Celebrity
Manage Reservation
Shore Excursions
Upgrade with MoveUp

My Tier and Points
Join Captain's Club

Already booked? Sign in or create an account

South Korea
New Zealand
Grand Cayman
St. Maarten
U.S Virgin Islands
New England & Canada
Pacific Coast
Antarctic Ocean
Panama Canal
Transatlantic
Transpacific
Cruise Ports (+300)
Mediterranean
Perfect Day at CocoCay
All Inclusive
Bucket List Cruises
Cruise & Land Package
Groups & Events
New Cruises
Popular Cruises
Specialty Cruises
Destination Highlights
Group Excursions
Private Journeys
Shore Excursions Overview
Small Group Discoveries

360° Virtual Tours
Celebrity Apex®
Celebrity Ascent℠ NEW
Celebrity Beyond℠
Celebrity Constellation®
Celebrity Edge®
Celebrity Eclipse®
Celebrity Equinox®
Celebrity Infinity®
Celebrity Millennium®
Celebrity Reflection®
Celebrity Silhouette®
Celebrity Solstice®
Celebrity Summit®
Celebrity Xcel℠ COMING SOON
Explore Edge Series

Galapagos Expedition Series

Celebrity Flora®
Celebrity Xpedition®
Celebrity Xploration®
The Retreat
All Suites. All Included
Iconic Suite
Penthouse Suite
Reflection Suite
Royal Suite
Signature Suite
Celebrity Suite
Aqua Sky Suite
Horizon Suite
Sunset Suite
Concierge Class
Galapagos Accommodations
Eat & Drink
Entertainment
Spa & Wellness

Cruising 101
Cruise Fare Options
Cruise Tips
First Time on a Cruise
What is Included on a Cruise
Future Cruise Vacations
Accessible Cruising
Captain's Club Rewards
Cruise Insurance
Flights by Celebrity
Healthy at Sea
Manage Cruise
The Celebrity Store
Travel Documents
Royal Caribbean International
Celebrity Cruises

75% Off 2nd Guest + Bonus Savings
3rd and 4th Guests Sail Free
Galapagos 20% Savings + Free Flights
Resident Rates
Exciting Deals
View All Offers
All Included
Cruise & Land Packages
Dining Packages
Photo Packages
Wi-Fi Packages
View All Packages
Captain's Club Overview
Join the Club
Loyalty Exclusive Offers
Tiers & Benefits
Celebrity Cruises Visa Signature® Card

Enjoy 75% off your second guest’s cruise fare and get bonus savings of up to $200. Plus, additional guests in your stateroom sail free on select sailings.

India Cruises

Tabs view cruises.

View Cruises

Luxury Cruises to India

On luxury cruises to India with Celebrity, you’ll sail the ancient spice routes along the subcontinent’s western shores, bringing you to some of India’s best port destinations and natural wonders. Savor deliciously spiced curries, explore ancient Hindu temples, and learn about India’s rich history.

Unwind on the golden beaches of Goa, where spice plantations, colonial Portuguese architecture, and a laidback lifestyle await. You’ll sail to Cochin, where you can explore the former fort area that’s now a bustling, historic old town. Discover busy Mumbai, a city packed with historic buildings, fine restaurants, and Bollywood glamor. Celebrity brings you luxury, comfort, and world-class service on any of these fabulous cruises to India.

India Cruise Highlights

Ancient cultures.

On cruises to India, you’ll immerse yourself in ancient cultural traditions that include yoga, European-influenced old town districts, and iconic holy sites representing the many facets of Hinduism. Experience a cultural heritage that dates back millennia as you discover rugged fortresses, colorful temples, bohemian beach culture, and modern urban cosmopolitan life.

Breathtaking Landscapes

From dense rainforests and jungles to white-sand beaches, fishing villages, and wildlife sanctuaries, cruises to India bring you to some of the most breathtaking landscapes on earth. Take a yoga class on the sun-soaked sands of Goa, or hike to the cave temples at Elephanta Island just outside Mumbai. While in Cochin, cruise along the famous Alappuzha waterways via traditional rice barge to admire southern India’s lush green rural splendor first-hand.

Delicious Cuisine

Indian cuisine is famous the world over for its variety of spices, flavors, and regional diversity in dishes. On cruises to India with Celebrity, you’ll taste a wide cross-section of foods like a batata vada in Mumbai, made with mashed potatoes, chilis, turmeric, ginger, and garlic. Sample delicious southern Indian dishes like Kerala prawn curry made with a sumptuous ginger-garlic coconut paste with tamarind pulp. Snack on chapati flatbread covered with fresh paneer cheese from street stalls near the beaches in Goa for a local treat and comfort food.

India Cruise Ports

Cochin is a popular destination in southwest India known for its rich culture and culinary diversity. Spend the day in Fort Cochin, the historic old town that was once home to Portuguese military defenses and is now a popular attraction for visitors to the city. Discover 16th-century European architecture, churches, traditional cantilevered Chinese fishing nets, and the site where famed explorer Vasco de Gama was first buried. Have a chai tea as you walk through the hip, arty Mattancherry district, then learn about the history of Judaism’s role in India at the Paradesi Synagogue, the oldest in the British Commonwealth of Nations.

Mumbai is India’s most populous, vibrant, and cosmopolitan city that offers incredible experiences for travelers on luxury cruises to India. Take a stroll or a ride along the sweeping seaside promenade of Marine Drive, which connects much of the city’s main attractions and historic sites towards Mumbai’s south. Stop in for a meditation session at the Global Vipassana Pagoda, a gorgeous, golden-colored Buddhist temple surrounded by beautiful deep-green nature and walking paths. Head to the historic Gateway of India, an iconic towering arch built over 100 years ago to commemorate the arrival of Britain’s King George V and Queen Mary on their first visit to India.

Known as India’s most popular beach destination, Goa offers visitors a laid-back coastal culture with great surfing, hiking, yoga, and healthy dining options. Pay a visit to the Mangeshi Temple, where you’ll find intricately carved shrines and statues to Hindu deities and an incredibly ornate antique chandelier that draws visitors into the main temple hall. Take a break in the sun on beautiful Baga Beach, where you can swim and surf, shop for hand-made bracelets and tapestries or enjoy a spicy curry and an ice-cold beer with your toes in the sand.

India Cruise Itineraries

Our luxury cruises to India offer itineraries with 12 or 13 nights’ cruising including three or four days at sea. These cruises are one-way and start and end in either Singapore or Mumbai, typically stopping in six ports and including one overnight stop in either of those cities, as well as Cochin, India, and Colombo, Sri Lanka. These fabulous cruises to India sail between November and March with departures throughout the week. Other stops along the way include exciting ports in Malaysia and Thailand.

Itineraries

Why cruise to india with celebrity cruises.

Experience the best in luxury cruises to India aboard the revolutionized Celebrity Millennium. You’ll sail to exhilarating big city ports, discover charming historic old town districts, visit tropical jungles, and then relax on the sand as you bask in the warm sunshine.

While on board, enjoy world-class dining experiences with Italian flavors at Tuscan Grille, or a modern take on traditional Japanese fare at Sushi on Five. Try The Retreat for exclusive, all-suite accommodation and private lounge and dining access. Catch the last hours of daylight with spectacular vistas from the Sunset Bar, and spend your days at sea cooling off in the pool or enjoying a holistic wellness treatment and massage session at The Spa.

View All Cruises to India

Tax impact of living abroad with NRI spouse

Taxability of an individual depends on the residential status in india under the domestic tax laws, which in turn is dependent on the physical presence in india in the relevant financial year..

If your physical stay in India during FY 2023-24 exceeds 59 days, you are likely to qualify as a ROR in India for FY 2023-24.

I am a salaried individual in India and have been allowed remote work by my employer. My husband is a non-resident Indian (NRI). If I were to live with my husband abroad for over six months in a year, how will it impact my residency status and subsequently tax liability and tax returns filing? Can I start a systematic investment plan (SIP) in mutual funds jointly with my husband?

—Name withheld on request

Taxability of an individual depends on the residential status in India under the domestic tax laws, which in turn is dependent on the physical presence in India in the relevant financial year (FY) i.e. period from 1 April to the following 31 March and in the past seven of 10 preceding FYs.

If your physical stay in India during FY 2023-24 exceeds 59 days, you are likely to qualify as a Resident and Ordinarily Resident (ROR) in India for FY 2023-24.

Also, for FY 2024-25, assuming the same arrangement continues, the same residency threshold should apply subject to actual examination. Residency for future FYs would need to be evaluated based on specific facts and circumstances for that FY.

However, considering that a remote working situation (through an Indian employer) may not arguably tantamount to leaving India for the purpose of employment or being outside India and coming to India on visits, there can be a view that the said extended residency thresholds may not be applicable to you and this will require detailed examination.

As an ROR, your global income shall continue to be taxable in India. In case of double taxation of any income, relief under the relevant Double Taxation Avoidance Agreement (DTAA) may be separately analysed.

You would be required to file your ITR in India in case your taxable income exceeds the maximum amount not chargeable to tax or any relief is claimed under DTAA or if any other prescribed conditions are met.

As for the SIP, from a tax perspective, as the situs of these MFs will be in India, any income or gains earned therefrom will be taxable in India in the proportion of your funding towards acquiring these mutual funds, even if any of you qualifies as a non-resident in India, subject to benefits under the relevant DTAA.

Parizad Sirwalla is partner and head, global mobility services, tax, KPMG in India.

Milestone Alert! Livemint tops charts as the fastest growing news website in the world 🌏 Click here to know more.

Unlock a world of Benefits! From insightful newsletters to real-time stock tracking, breaking news and a personalized newsfeed – it's all here, just a click away! Login Now!

Wait for it…

You are just one step away from creating your watchlist!

Oops! Looks like you have exceeded the limit to bookmark the image. Remove some to bookmark this image.

Your session has expired, please login again.

Congratulations!

You are now subscribed to our newsletters. In case you can’t find any email from our side, please check the spam folder.

Switch to the Mint app for fast and personalized news - Get App

Subscribe to continue

This is a subscriber only feature Subscribe Now to get daily updates on WhatsApp

Matt Levine’s Money Stuff: The Secret Trade Was Options in India

By Matt Levine

Programming note: Money Stuff will be off tomorrow, back on Wednesday.

The story is: Jane Street Group, the proprietary trading firm, found some clever and counterintuitive trading strategy and made a lot of money doing it. Then some of the guys who did the trade left Jane Street for Millennium Management, where Jane Street thinks they are doing the same trade. Now Jane Street is making less money doing the trade, and is unhappy about this. So it sued the guys, and Millennium, for theft of trade secrets. We discussed the lawsuit last week .

One obvious problem with Jane ...

Learn more about Bloomberg Law or Log In to keep reading:

Learn about bloomberg law.

AI-powered legal analytics, workflow tools and premium legal & business news.

Already a subscriber?

River Cruises India – Top 8 Indian River Cruises For A Unique Holiday Experience

Looking for river cruises India to unwind? Well, when you think of river cruises, India may not be the country you picture. That image is rapidly changing. River cruise tourism In India tourism is on the rise.

Over 400 rivers flow through India of which 8 are considered major river systems. Many of these rivers are navigable. A cruise down these rivers is a beautiful, leisurely way for travelers to see the country’s diverse landscape and experience its rich culture.

The first river cruise in India was probably down the Mandovi River in Goa. These short cruises have been a popular way to see a side of Goa other than the beaches. The latest new river cruise in India is the cruise down the river Ganga.

While the entire cruise lasts for 51 days, travelers can board the ship for part of the journey too. Cruises requiring an overnight stay are usually inclusive of meals celebrating the local cuisine, onboard entertainment and several offshore excursions.

Read: Mumbai To Goa Cruise – Package Price, Food, Accommodation And More

Top 8 River Cruises India

Here is the top 8 river cruises India, the cost of river cruises and other details you should know.

1. The Sunderban Cruise On M.V. Paramhamsa

Before the Ganges empties into the Bay of Bengal, it winds its way through the Sunderban mangroves.

A cruise down this section of the river is not a chance to relax and unwind but a unique way to explore the mangroves, catch a glimpse of the Royal Bengal tigers and sunbathing crocodiles and spot a variety of local and migratory birds.

The Vivada cruise on the M.V. Paramhamsa over the waters of the Ganges, Meghna and Brahmaputra rivers has a 3-day, 2-night itinerary.

It begins and ends in Kolkata. The best time for this cruise is between October and March. A similar experience is offered by the international cruise operator, Pandaw River Cruises India.

Cruisers can book themselves into luxurious double occupancy guest cabins and enjoy meals onboard prepared by experienced chefs. There are plenty of on-board entertainment options available too making this easily one of the best river cruises India.

2. The Guwahati – Jorhat Cruise On MV Mahabaahu

In places, the mighty Brahmaputra is so wide, that it’s hard to see both banks together. The river’s path through Assam is relatively calm and considered ideal for cruising.

Aboard the MV Mahabaahu, cruisers can enjoy a relaxed 8-day/7-night journey from Guwahati to Neamati (Jorhat). The best time to visit is from October to April.

An elephant safari and a jeep safari through the Kaziranga National Park are among the cruise highlights most looked forward to. Along with the famous one-horned rhinoceros, you can spot elephants, water buffaloes, swamp deer and other animals.

Then there’s the weavers at the Bishwanath Ghat and the Mishing Village guaranteed to fascinate you. The cruise also has organized visits to temples and monuments important to Assam’s history.

While the cruise offers a range of modern amenities, it also gives guests a chance to experience the local culture. You can sip on delicious Assamese tea, feast on ethnic lunches, peep into Assamese village life, spot local birds and more.

3. The Kolkata – Varanasi Cruise On MV Ganga Vilas

Flagged off as recently as January 2023, The MV Ganga Vilas is noteworthy for many reasons. It’s the first cruise ship made in India and offers the longest river cruise in India. Once it is launched from Varanasi, the ship cruises a total of 51 days through 27 river systems till it reaches Dibrugarh. The longest river cruise in India price is Rs 21,18,271 + taxes per person.

You don’t have to sign up for the entire cruise. You can join in for part of the cruise from Varanasi to Kolkata.

The Varanasi to Kolkata Downstream cruise spans 20 days / 19 nights. Enroute it stops at Ghazipur, Buxar, Patna, Simaria, Munger, Sultanganj, Bateshwarsthan, Murshidabad, Matiari and Kalna. The cruise includes organized trips to temples, museums and historical monuments at these places.

When it comes to luxury river cruises in India, this is often considered the new standard. Guests can savour Michelin-inspired cuisine paired with the choicest of wines at the onboard restaurant and enjoy a drink at the lounge bar.

There are cultural programs almost every evening, a spa to relax in, a fitness centre and a host of other amenities. Check out recent Ganges River cruises reviews to know more about how the experience.

4. The Bhitarkanika Cruise On MV Bhitarkanika And MV Mahanadi

River cruises on the Ganges, India aren’t the only option for river tourism. Off the east coast of Odisha sits the Bhitarkanika National Park around the estuarine region of Brahmani – Baitarani River systems. It’s a region famed for stretches of virgin beaches, lush mangroves, estuarine crocodiles, migratory turtles and over 320 local and migratory birds.

Rightly called so, the Amazon of the East cruise takes you through the heart of this region. The 5-day/4-night cruise begins and ends at Gupti with stops at Dangamal and Habali Kathi. Along the way, guests can explore mangrove trails, birdwatch from country boats, walk along the beach and indulge in picnics.

It’s a quiet cruise ideal for travelers looking for some R & R. You can also participate in cooking classes and educational talks or sit back and play games or read a book in the lounge.

The MV Bhitarkanika and MV Mahanadi are premium 2-suite vessels equipped with a host of modern amenities. The luxurious suite rooms are complemented by an intimate lounge and dining area and sundeck. You can book a single suite or both for a private sailing experience.

5. The Kochi – Alleppey Cruise On MV Vaikundam

The houseboats of Kerala offer a unique experience unlike any other. The boat itself is as unique as the palm-lined backwaters of God’s own country.

A cruise in Kerala aboard a houseboat takes you through a network of rivers, canals, lagoons and lakes between Kochi and Alleppey. Interestingly, the villages you pass on this cruise are connected only by water.

The 8-day/7-night cruise from Kochi to Alleppey allows you to explore Kerala’s natural beauty as well as handicrafts, culture and cuisine.

Along the way, the cruise stops at numerous ports including Pallippuram, Vaikom, Chenganda, Thanneermukkom, Kavalam, Kainakari, Mankompu, Champakkulam, Changankari, Thottappalli, Karumadi and Kanjippadom.

There are organized shore excursions to coir factories, temples and churches, farms and villages where guests can witness cultural performances.

MV Vaikundam is bigger than most houseboats yet retains the vessel’s traditional look. It has 9 cabins made from bamboo poles, mats and wooden panels. The upper deck has a bar lounge and dining hall as well as a sun deck and a massage area.

6. The Papikondalu Cruise

The views from a boat cruising over the Godavari through the Papi hills are considered comparable to the view of the mountains from Kashmir’s Dal Lake.

As the Godavari slowly meanders its way to the Bay of Bengal, it passes lush green slopes home to about 13% of India’s flowering plants and several animal and bird species.

The cruise is a day cruise focused on relaxation. It starts early around 7.30 am and guests are dropped back to the pier by around 8.30 pm.

Breakfast and a vegetarian lunch are provided onboard. Along the way, the boat stops at the Gandi Pochamma Temple, the Ramakrishna Muni Vatika and Veereswara Swamy Temple.

The best time to plan this cruise is between October and March.

7. The Mandovi Cruise on MV Paradise and Paradise II

When in Goa, don’t stop at just the beaches. Make time for a cruise down the Mandovi Rive r. This quiet river flows through Panjim. The best way to experience a cruise down this river is by spending the evening on the MV Paradise.

The evening cruise lasts for about an hour from 6 pm to 7.15 pm. As the boat floats up and down the Mandovi you can catch a glimpse of Adil Shah’s summer palace, the Reis Magos Fort, the Grand Fort Aguada and the Governor’s Palace.

The sunset on your way back to the Santa Monica Jetty is particularly picturesque. In addition to the sights along the riverbanks, the cruise also gives you an opportunity to watch Goan dance performances and live music. This cruise ship ticket price India is not inclusive of food, but snacks and drinks are available for purchase.

The dinner cruise starts after sunset at around 8.45 pm and brings you back to the pier by about 10.45 pm. While you may not get a clear view of the sights along the river, you can enjoy a delicious buffet meal along with complimentary drinks. There’s a dance floor too with a DJ playing music to bring you onto the floor.

There are many other local cruise operators in Goa. Make sure you read the River Cruise company ratings before making a booking.

8. The Ekta Dinner Cruise

The fifth longest river in India, the Narmada flows through many states including Gujarat where you can enjoy a short cruise over the river. The Ekta cruise is a little over 1 hour long and takes guests from Shreshta Bharat Bhavan to the Statue Of Unity.

The cruise offers a stunning view of the scenic beauty flanking the Narmada River as well as the Narmada Ghat, Shoolpaneshwar Mahadev Temple, Sardar Sarovar Dam and the Statue of Unity.

There are also a number of fun activities and cultural performances hosted onboard the cruise. Dinner is a delicious vegetarian buffet spread.

FAQs on the Top River Cruises In India

Which river cruise is best in india.

Some of the best river cruises India are the Sunderban cruise on M.V. Paramhamsa, the Kolkata – Varanasi Cruise on MV Ganga Vilas and the Guwahati – Jorhat Cruise on MV Mahabaahu.

You can also check out the Bhitarkanika cruise, Kochi-Alleppey cruise, Mandovi cruise, Ekta cruise and the Papikondalu Cruise.

Which is the largest river cruise India?

The MV Ganga Vilas cruise from Varanasi to Dibrugarh is the largest river cruise in India.

How many days is a river cruise India?

A river cruise in India can be as short as a few hours and as long as 51 days.

How much does a cruises ship cost in India?

The cost of a river cruise in India starts from Rs 500 per person for the shorter cruises and goes up to around Rs 50,000 per day for the longer cruises.

Are river cruises India safe?

River cruises in India are very safe. However, before making a booking, ensure that the cruise provides certified safety equipment.

India's direct tax collection surges 18% to Rs 19.58 lakh crore, exceeds targets

India's net direct tax collections for the fiscal year ended march 2024 surged by 17.7 per cent to rs 19.58 crore, surpassing both revised and budget estimates..

Listen to Story

Clarification on Misinformation Circulating About New Tax Regime

India's net direct tax collections rise 17.7% to Rs 19.58 crore in FY24
Exceeds Budget estimates by Rs 1.35 lakh crore
Gross direct tax collections for FY 2023-24 rose 18.48% to Rs 23.37 lakh crore

India's net direct tax collections surged by a massive 17.7 per cent year-on-year to Rs 19.58 crore in the fiscal year ended March 2024, surpassing even revised estimates by a wide margin, the tax department said on Sunday.

Net collections of income and corporate taxes, which make up for most of the direct taxes, in 2023-24 financial year exceeded the Budget estimates by Rs 1.35 lakh crore (7.40 per cent) and the revised estimates by Rs 13,000 crore.

The government had raised the target for direct tax collection in FY24 (April 2023 to March 2024) to Rs 19.45 lakh crore in the interim Budget presented on February 1.

With this, the gross tax collection target as per the revised estimate stood at Rs 34.37 lakh crore for FY24.

While gross direct tax collections (provisional) for the FY 2023-24 rose 18.48 per cent to Rs 23.37 lakh crore, net proceeds (after accounting for refunds) surged 17.7 per cent to Rs 19.58 lakh crore, reflecting buoyancy in the economy and rise in income levels of individuals and corporates.

Refunds aggregating to Rs 3.79 lakh crore have been issued in FY 2023-24, the CBDT said in a statement.

"The provisional figures of Direct Tax collections for the financial year (FY) 2023-24 show that net collections are at Rs 19.58 lakh crore, compared to Rs 16.64 lakh crore in the preceding financial year i.e. FY 2022-23," it said, adding the Budget for 2023-24 fiscal had pegged the collections for the year at Rs 18.23 lakh crore, which were revised to Rs 19.45 lakh crore later.

"The provisional Direct Tax collections (net of the refunds) have exceeded the Budget Estimate by 7.40 per cent and Revised Estimates by 0.67 per cent," it said.

The gross collection (provisional) of Direct Taxes (before adjusting for refunds) for the FY 2023-24 stood at Rs 23.37 lakh crore, showing a growth of 18.48 per cent over the gross collection of Rs 19.72 lakh crore in FY 2022-23.

The gross corporate tax collection (provisional) in FY 2023-24 was up 13.06 per cent to Rs 11.32 lakh crore as compared to the gross corporate tax collection of Rs 10 lakh crore of the preceding year.

The Net Corporate Tax collection (provisional) in FY 2023-24 at Rs 9.11 lakh crore showed a growth of 10.26 per cent over the net corporate tax collection of Rs 8.26 lakh crore of the preceding year.

The Gross Personal Income Tax collection including Securities Transaction Tax (provisional) in FY 2023-24 at Rs 12.01 lakh crore was up 24.26 per cent over previous year's collection of Rs 9.67 lakh crore.

The Net Personal Income Tax collection including STT (provisional) in FY 2023-24 at Rs 10.44 lakh crore showed a growth of 25.23 per cent over preceding fiscal year's figure of Rs 8.33 lakh crore.

Refunds of Rs 3.79 lakh crore have been issued in the FY 2023-24 showing an increase of 22.74 per cent over the refunds of Rs 3.09 lakh crore issued in FY 2022-23, the statement added.

Even the indirect tax collection for FY24 has exceeded the revised estimates (RE) of Rs 14.84 lakh crore by "a handsome margin", helped by a record GST mop-up, a top government official said.

KPMG Personalization

India - Mauritius tax treaty update

Protocol to amend double taxation avoidance agreement (DTAA) that includes a principal purpose test rule

Protocol to amend double taxation avoidance agreement (DTAA) that includes a PPT

Home ›
Insights ›

India and Mauritius have signed a protocol to amend their double taxation avoidance agreement (DTAA) that includes a principal purpose test (PPT) rule to align with global efforts against treaty abuse, particularly under the BEPS Action 6 framework.

The application of the PPT may also extend to pre-April 2017 investments that were otherwise grandfathered, unless clarified. With the change, the benefits of the tax treaty can be denied by the tax authorities if one of the principal purposes of the transaction/arrangement is to obtain a tax benefit.

Historically, Mauritius was a preferred jurisdiction for engaging in investments in India due to the non-taxability of capital gains until 2016 when the countries signed a revised tax agreement, giving India the right to tax capital gains in India on transactions in shares acquired through the island nation on and after 1 April 2017.

The protocol takes effect upon both countries notifying each the other the completion of the procedures required by law to bring it into force.

For more information, contact any member of the KPMG Sovereign Wealth and Pension Funds Tax team, including:

Anjani Sharma | [email protected]

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.

International

Trump hush money trial

Student protests

Israel-Hamas war

April 14, 2024 - Iran's attack on Israel

By Jerome Taylor, Heather Chen , James Legge, Sophie Tanno, Emma Tucker , Kaanita Iyer , Paul LeBlanc , Catherine Nicholls, Maureen Chowdhury , Antoinette Radford and Eve Rothenberg, CNN

Our live coverage of Iran's attack on Israel has moved here .

India calls on Iran to release 17 Indian crew members on board seized container ship

From CNN's Sandi Sidhu in Hong Kong

India has called on Iran to release 17 Indian crew members on board a container ship seized by Iran on Saturday.

Indian External Affairs Minister Subrahmanyam Jaishankar said that he spoke to his Iranian counterpart Iranian Foreign Minister Hossein Amir Abdollahian and "took up the release of 17 Indian crew members of MSC Aries."

Four Filipino seamen were also on board the ship, according to the Philippine Department of Migrant Workers.

The department said it was working with its government, the ship owner, and the operator to release the captured seafarers.

On Saturday, Iran’s Revolutionary Guards seized an Israeli-linked container ship in a helicopter operation near the Strait of Hormuz, state news agency IRNA reported.

Mediterranean Shipping Company (MSC) said there were 25 crew members on board.

Japanese prime minister condemns Iran's attack on Israel

From CNN's Junko Ogura in Tokyo

Japanese Prime Minister Fumio Kishida on Sunday said he "strongly condemns" Iran's missile and drone attack on Israel.

"(The attack) further aggravates the current situation in the Middle East. We are deeply concerned and strongly condemn such an escalation," Kishida told reporters.

Kishida said Japan would continue diplomatic efforts to "prevent the situation from worsening and to calm the situation down," and "respond in cooperation with other countries."

Blinken calls British and German counterparts following Iran's attack on Israel

From CNN's Philip Wang

US Secretary of State Antony Blinken spoke with his counterparts from the United Kingdom and Germany on Sunday following Iran's attack on Israel, according to readouts from the State Department.

All parties agreed "the importance of condemning Iran's attack in the strongest possible terms and preventing further escalation," the readout said.

Blinken earlier held phone calls with his counterparts from Turkey, Egypt, Jordan and Saudi Arabia , in which he emphasized the importance of avoiding escalation in the Middle East and of "a coordinated diplomatic response."

US forces destroyed more than 80 attack drones from Iran and Yemen, Central Command says

From CNN's Philip Wang

US forces intercepted more than 80 one-way attack drones and at least six ballistic missiles from Iran and Yemen during its attack on Israel, according to a statement from the Central Command.

The operation included destroying a ballistic missile on its launcher vehicle and seven drones on the ground in Iranian-backed Houthi-controlled areas of Yemen, CENTCOM said.

"Iran's continued unprecedented, malign, and reckless behavior endangers regional stability and the safety of U.S. and coalition forces," the statement added.

Israeli and Iranian ambassadors trade accusations during UN Security Council session

From Abel Alvarado in Atlanta

Israel’s UN ambassador Gilad Erdan shows a video of drones and missiles heading toward Israel during a United Nations Security Council meeting at UN headquarters in New York on Sunday.

Israel and Iran’s United Nations ambassadors condemned each other’s actions during Sunday’s UN Security Council emergency session called to address Iran’s attack on Israel.

Israel’s UN ambassador Gilad Erdan said Iran "must be stopped before it drives the world to a point of no return, to a regional war that can escalate to a world war." Erdan accused Iran of seeking world domination and that its attack proved that Tehran "cares nothing, nothing for Islam or Muslims" before pulling out a tablet to show a video of Israel intercepting Iranian drones above Jerusalem’s Al-Aqsa Mosque.

Erdan called on the UN Security Council to designate the Iranian Revolutionary Guard Corps (IRGC) as a terror organization.

“Action must be taken now, not for Israel's sake, not for the region's sake, but for the world's sake. Stop Iran today."

Iran’s UN Ambassador Amir Saeid Iravani said his country’s operation was "entirely in the exercise of Iran’s inherent right to self-defense, as outlined in Article 51 of the Charter of the United Nations and recognized by international law."

Iravani said:

"This concluded action was necessary and proportionate," adding that the operation was “precise and only targeted military objectives” to reduce the potential of escalation and to prevent civilian harm. “Iran is never seeking to contribute to the spillover of the conflict in the region, nor does it to escalate or spread the tension to the entire region," he said.

Iran’s UN Ambassador Amir Saeid Iravani speaks during the meeting on Sunday.

Tehran’s attack had been anticipated since a suspected Israeli strike on an Iranian diplomatic complex in Syria earlier this month.

Iravani added Iran has “no intention of engaging in conflict with the US in the region” but warned Iran will use its “inherent right to respond proportionately” should the US initiate a military operation against “Iran, its citizens or its security.”

Israeli war cabinet says it's ready to respond to Iran's attack but delays immediate action. Here's the latest

From CNN staff

The hours-long Israeli war cabinet meeting ended Sunday night without a decision on how Israel will respond to Iran’s missile and drone attack , an Israeli official said.

The cabinet is determined to respond — but has yet to decide on the timing and scope and the official said the military has been tasked with coming up with additional options for a response.

Separately, a senior Biden administration official told reporters that an Israeli official told the United States that it's not looking to significantly escalate the showdown with Iran.

CNN analyst Barak Ravid said Israeli ministers Benny Gantz and Gadi Eisenkot advocated for swift action, but US President Joe Biden's phone call with Prime Minister Benjamin Netanyahu led to a decision to delay the response until the next day.

Here are the latest headlines:

Retaliation is over, Iran told US: Iran privately messaged the United States that its retaliation against Israel had concluded, echoing what Tehran said publicly, according to a senior administration official. Late Saturday, Iran said its attack on Israel is a response to Israel's strike on the Iranian consulate in Damascus, and "the matter can be deemed concluded." However, President Ebrahim Raisi said any “new aggression against the interests of the Iranian nation will be met with a heavier and regrettable response,” according to Iran’s state news channel IRIB.
United Nations response: UN Secretary-General António Guterres called for a de-escalation of violence after Iran’s attack. Guterres said the United Nations and member countries have a “shared responsibility” to engage “all parties concerned to prevent further escalation.” He also called for a ceasefire in the Israel-Gaza conflict. “Neither the region nor the world can afford more war,” he said.
G7 and others: Amid a flurry of diplomatic activity in response to Iran's attack, the G7 nations said they would work together to "stabilize the situation" in the Middle East, according to a statement from Biden. Also, Jordan summoned Iran's ambassador in Amman on Sunday after it intercepted Iranian drones over the country.
Meanwhile in Gaza: As thousands of Palestinians were turned away from returning to their homes in northern Gaza on Sunday, a 5-year-old girl was shot in the head by Israeli soldiers, her mother said. Video showed a man carrying a 5-year-old girl named Sally Abu Laila, who was bleeding from her head, with people crowding around her in panic trying to cover her wound.

Also on Sunday:

Israel decided to lift its restrictions on large gatherings and to reopen schools on Monday.
The US Department of Homeland Security has not identified any “specific or credible threats” to the US since Iran attacked Israel.

Blinken calls Turkish, Egyptian, Jordanian and Saudi counterparts following Iran's attack

US Secretary of State Antony Blinken on Sunday spoke with his counterparts in Turkey, Egypt, Jordan, and Saudi Arabia following Iran's attacks in Israel, according to readouts from the State Department.

During his phone calls, Blinken emphasized the importance of avoiding escalation in the region and the importance of "a coordinated diplomatic response."

In his conversation with Jordan and Egypt, Blinken also underlined the significance of achieving an "enduring end to the crisis in Gaza."

Iran will be held responsible if any action is taken against the US or Israel, deputy ambassador warns

From CNN’s Abel Alvarado

US Deputy Ambassador to the UN Robert Wood speaks during a United Nations Security Council emergency session over Iran’s attack on Israel on Sunday in New York.

The United States warned Iran against taking any action against the US or Israel during the UN Security Council emergency session over Iran’s attack on Israel.

“Let me be clear, if Iran or its proxies take actions against the US or further action against Israel, Iran will be held responsible,” US Deputy Ambassador to the UN Robert Wood said Sunday.

The United States is “not seeking escalation, our actions have been purely defensive in nature,” adding that the “best way to prevent such escalation is an unambiguous condemnation of the council of Iran’s unprecedented large-scale attack,” he said.

The envoy reiterated US support for Israel and condemned Iran’s attack. “Iran’s intent was to cause significant damage and death in Israel,” Wood said.

Wood also said the UN Security Council had an “obligation to not let Iran’s actions go unanswered.”

“For far too long, Iran has flagrantly violated its international legal obligations,” he said before listing occasions Iran has violated UN Security Council resolutions and international law.

Wood accused Iran of being in a “broad sense complicit” of the October 7 attack on Israel by providing “significant funding and training for the military wing of Hamas.”

He added the US will explore "additional measures to hold Iran accountable here in the UN.”

Please enable JavaScript for a better experience.

IMAGES

Indian Government Allows Cruise Ships In India To Restart Services From
India R. on LinkedIn: When signing up for our tax services, you can win
The 4 best cruises to take in India this year
India Pins Hopes on Billion-Dollar Opportunity of Cruise Market
PM Modi flags off ‘world’s longest river cruise’ Ganga Vilas from
Cruise Ship Price in India in Hindi || Top 3 Largest Cruise Ships in

VIDEO

INCOME TAX AUDIT में GST EXPENSE कैसे देना है
CORDELIA CRUISE INDIA LUXURY SHIP. #trending #ytviral #cruise #cordelia
Basic Requirement for cruise ship job 🚢 India wale ready ho jaao 🤩#shorts #jobs #cruisejob #viral
🤑 R.s 5,00,000 இந்த கப்பல் la 5 Night Stay பண்ண 💸
Kerala to Dubai by Cruise

COMMENTS

Income Tax: Cruise Ship Employees Seafarers in India
Mostly Indian citizens working in merchant ships or cruise ships are considered as seafarers by the income tax act. However, all of them do not have to pay tax. So we will need to understand how the residency status of a mariner is classified as resident or non-resident. The residency status is calculated based on the number of days spend ...
Income Tax Rules for Indian Seafarers/ Merchant Navy
The salary of a resident seafarer or merchant navy personnel will be taxed as per the Indian Income Tax Law. There are no income tax exemptions for merchant mariners/ seafarers. b. Income tax for non-resident seafarer. If a crew member of a ship works outside India for 183 days or more during the financial year as per his/ her CDS (Continuous ...
Income Tax Guide 2021 (FY 20-21) for Indian Seafarer ...
An amendment has been made by Financial Act 2020 which is applicable beginning from the financial year 2020-21 (01st April 2020 to 31st March 2021). The amendment has been made in Explanation 1 (b) of Section 6 of the Income Tax Act. As per this amendment, an Indian origin seafarer, who has Indian income exceeding fifteen lakh during the ...
Taxation for Mariners & Seafarers in India: FAQs Answered
Yes, mariners and seafarers are required to file income tax returns in India if their income exceeds the basic exemption limit of Rs. 2.5 lakh per annum. Even if their income is below the threshold limit, it is advisable to file a return to claim any tax refund or carry forward losses. Read more about the NRI Status of Seafarers & Merchant Navy.
INCOME TAX GUIDE FOR SEAFARERS
Income Tax Guide for Seafarers of IndiaResidential Status As per Section 6 of the Income Tax Act, 1961, a Seafarer shall be a Non-resident if he stays outside India for a period of 184 days or more (185 days or more in case of leap year) for the purpose of employment.Calculation of period outside India As per Notification No. 70/2015/ F.No.142 /12/2015-TPL, the period beginning on the date ...
Income Tax Guide for Seafarers
Salary received by Non-Resident seafarer in his NRE account for services rendered outside India on a ship is exempt from tax. A Non-resident seafarer is required to file Income tax Return when his total income before claiming any deductions (like LIC, Mediclaim etc.) exceeds Rs 2.5 lacs. Also, return is required to file by the seafarer, if he ...
Income Tax Guide For Seafarers
The salary shall be tax-free since the seafarer becomes a non-resident as he has stayed outside India for 184 days or more (185 days or more in case of leap year) Q. 2 I have joined ship from India on 23rd May 2019 and the signing-off is in the USA on 26th January 2019.
Growth of cruise tourism in India hindered by tax structure, says
In 2022, it was estimated that the global cruise tourism market was around $8 billion but the Indian market was just around $100 million, a share of around 1 percent, despite all the competitive ...
Taxability of Salary and Other Income for Seafarers
Taxability of Other Income. Any other income which accrues or arise in India is taxable here in India under section 5 (2) (b). So other income earned by assessee like bank interest, capital gain on sales of investment or property, dividends, commission etc. are taxable and required to be reported at the time of filing your return of income.
Cruise control: How extra charges can inflate your cruise expenses, and
If you are planning to take a cruise from Singapore to Australia and New Zealand in March 2024, Celebrity X cruise has bundled a range of amenities, including beverages, shore excursions ...
India's Travel Tax Rules Keep Changing
February 2023: The Indian government announces that on July 1 it would be raising the tax collected for international tour packages bought from an Indian tour operator to 20% from the earlier 5% ...
CRUISE SHIPS
8901. Cruise Ships, Excursion Boats , Ferry-Boats, Cargo Ships, Barges And Similar Vessels For The Transport Of Persons Or Goods. 5. 0. 01/07/2017. 5%. 890110. Cruise Ships, Excursion Boats And Similar Vessels Principally Designed For The Transport Of Persons; Ferryboats Of All Kinds. 5.
Taxability of Foreign Shipping Business in India
1. Amount is paid/payable whether in or outside India for the carriage of any livestock, mail, passengers or goods shipped at any port in India.. 2. Amount is received or deemed to be received in India for the carriage of any livestock, mail, passengers or goods shipped at any port outside India.. Under Section 44B of Income Tax Act, 1961; Income of a Foreign Shipping Business in India shall ...
TAXABILITY OF TRANSPORT BY CRUISE SHIPS.
Service tax has been imposed on transport of passengers by cruise ships by the Finance Act, 2006 with effect from 1st May, 2006 (Notification No. 15/2006-ST dated 25.4.2006 refers). The gross amount charged by service provider to or total consideration received a person in relation to transport of such person from any port is chargeable to service tax.
High tax regime may destroy India's cruise industry: UK operator writes
Cruise ships operator Carnival UK has written to Prime Minister Narendra Modi and senior members of his cabinet, cautioning against a high tax regime that it said may destroy the cruise industry ...
Plan Your Vacation Holidays On A Luxurious Cruise
Book luxury vacation cruises ship to stunning destinations with comfort stays, entertainment, dining and fun activities at Cordelia ... True to its name, Cordelia aspires to promote and drive the cruise culture in India through experiences that are stylish, luxurious and most importantly, inherently Indian. Book Now: 022-68811111. Customer ...
India's income tax receipts up 17.7% yr/yr in 2023/24, near $235 bln
Income tax receipts in India, comprising personal and corporate levies, rose 17.7% year-on-year to nearly $235 billion in the 2023/24 financial year ending in March, reflecting the rising incomes ...
New tax regime vs old tax regime: What's point at which tax outgo is
New Income Tax Regime Vs Old Income Tax Regime 2024-25: Selecting the most tax-efficient income tax regime, either the old or new, can be a challenging decision for many salaried taxpayers.
The 4 best cruises to take in India this year
The Brahmaputra cruises begin in October. March and April is the best time to spot wildlife. The Brahmaputra Maximum journeys are undertaken in the ABN Sukapha and ABN Charaidew II. ABN Sukapha is a 12-cabin vessel designed especially for the waters of the Brahmaputra, while the ABN Charaidew II is a newer and sprawling 18-cabin addition to the ...
India Pins Hopes on Billion-Dollar Opportunity of Cruise Market
Grow the number of cruise ships from 208 in 2023 to 500 by 2030 and a staggering 1,100 by 2047. The goal is to bring in some $4.9 billion in revenue from cruises by 2041. India has many natural ...
25 BEST India Cruises 2024 (Prices
Lowest pricing is based on our 3rd party pricing supplier and valid as of April 22nd, 2024. Looking for cruises to India? Get the latest deals for India cruises on Cruise Critic. Find and plan ...
Leave Travel Allowance (LTA)
No expenses such as local conveyance, sightseeing, hotel accommodation, food, etc., are eligible for this exemption. The exemption is also limited to LTA provided by the employer. For example, if LTA granted by the employer is Rs 30,000, and the actual travel cost incurred by the employee is Rs 20,000, then only Rs 20,000 will be available as ...
India Cruises: Best Cruises to India
India Cruise Itineraries. Our luxury cruises to India offer itineraries with 12 or 13 nights' cruising including three or four days at sea. These cruises are one-way and start and end in either Singapore or Mumbai, typically stopping in six ports and including one overnight stop in either of those cities, as well as Cochin, India, and Colombo ...
Tax impact of living abroad with NRI spouse
Premium If your physical stay in India during FY 2023-24 exceeds 59 days, you are likely to qualify as a ROR in India for FY 2023-24.
Matt Levine's Money Stuff: The Secret Trade Was Options in India
Jane Street vs. Millennium, Trump Media vs. Citadel Securities, the Mango guy, gambling, risk parity, Costco and XLYO.
River Cruises India: Dinner Cruise, Cruise In Kochi, Kolkata
River Cruises India: find the list top 8 river cruises in India including Sunderban cruise on M.V. Paramhamsa & the Kolkata - Varanasi Cruise on MV Ganga Vilas. Menu; Search for; ... Rs 1,416 per person + taxes: Cruise cost for children (6-12 years) Rs 708 per child + taxes: Time slots: 09:00 am - 11:00 am 11:00 am - 01:00 pm 01:00 pm ...
India's direct tax collection surges 18% to Rs 19.58 lakh crore
India's net direct tax collections surged by a massive 17.7 per cent year-on-year to Rs 19.58 crore in the fiscal year ended March 2024, surpassing even revised estimates by a wide margin, the tax department said on Sunday. Net collections of income and corporate taxes, which make up for most of the direct taxes, in 2023-24 financial year ...
Indian Company Emissions Reporting Goes Beyond National Rules
Just over half of India's biggest companies produced full reports on carbon emissions in their supply chains in the 2023 financial year, even though it's not required by national regulations, according to a PwC report.
India
Historically, Mauritius was a preferred jurisdiction for engaging in investments in India due to the non-taxability of capital gains until 2016 when the countries signed a revised tax agreement, giving India the right to tax capital gains in India on transactions in shares acquired through the island nation on and after 1 April 2017.
April 14, 2024
11:46 p.m. ET, April 14, 2024 India calls on Iran to release 17 Indian crew members on board seized container ship From CNN's Sandi Sidhu in Hong Kong

Share this post

Always First. Subscribe Now!

Definitions

Repatriation

Income Tax Rules for Indian Seafarers/ Merchant Navy

Income tax rules for Indian seafarers/ merchant navy

Income tax on Seafarers/ Mariners FY 2022-23

Calculation of Period Outside India

New resident provision from FY 2020-21

Income Tax Return Filing in India

Do Merchant Navy Pay Tax in India

Benefits of ITR Filing in India for Seafarer and Merchant Navy

Related posts:

You may also like

Recent Questions

One Stop Platform for NRIs

Download App Now

Taxation for Mariners & Seafarers in India: FAQs Answered

1. Are mariners and seafarers in India required to pay income tax?

2. What are the tax exemptions available for mariners and seafarers in India?

3. Are mariners and seafarers required to file income tax returns in India?

4. How is the income earned by mariners and seafarers taxed in India?

5. Are mariners and seafarers in India eligible for any tax benefits or incentives?

6. Can mariners and seafarers in India claim a tax refund for taxes paid in a foreign country?

7. What are the penalties for non-compliance with income tax laws for mariners and seafarers in India?

Leave a Comment Cancel reply

INCOME TAX GUIDE

Growth of cruise tourism in India hindered by tax structure, says tourism ministry

Related Stories

Taxability of Salary and Other Income for Seafarers

Table of Contents

Taxability of Other Income

Read More Articles

Residential Status for Seafarers (Merchant Navy)

Type of Bank Accounts for Seafarers

Filing Income Tax Return (ITR) for Seafarer

Rohit Pithisaria

About taxadda

registered office

Cruise control: How extra charges can inflate your cruise expenses, and how to control them

Cruise companies have found ways to charge you over and above what you pay for your ticket.

Related stories

Trending news

You got 30 Day’s Trial of

Taxability of Foreign Shipping Business in India

Name: Prakhar Kumar

One Comment

Leave a Comment

Subscribe to Our Daily Newsletter

Intellectual property rights and cyber security in india

It is Not Compulsory to Prepare Will But it is Advisable to Prepare Will

House Rent Allowance (HRA) Rules and calculations

UAE’s Artificial Rain Initiatives: Balancing Progress & Uncertainty

Effect of Global Pandemic on Evolution of Corporate Insolvency Laws

Customs Instruction No. 09/2024: Extension for Ortho-phosphoric Acid

RBI Circular: Small Finance Banks Allowed Rupee Interest Rate Derivatives

Overview of Capital Market

Draft Submission- No Section 271(1)(c) penalty when no specific limb been mentioned

Analysis of Ex ante regulations and its obligations in Draft Digital Competition

FAQ On Reporting of Share Market Transaction in Income Tax Return

WhatsApp Image Cannot Be the Sole Basis for Additions: ITAT Surat

Who is our “Sankatmochan” during Financial “Sankat” ?

An Overview of ITR 4 – Presumptive Taxation Scheme

New FVUs and Return Preparation Utility for e-TDS/TCS Statements

GST Implications on Hotels & Restaurant Industry

All about Income Tax Returns for individuals FY 2023-24 AY 2024-25

Failure to consider evidence | Order Set Aside, Petitioner Granted Opportunity

Malabar Parota: Akin to Flat Breads – 5% GST applicable not 18%: Kerala HC

Deceased Partner’s Heirs Not Liable for Firm’s Obligations: SC

Quick Updates:

High tax regime may destroy India’s cruise industry: UK operator writes to PM Narendra Modi

Join Hindustan Times

India's income tax receipts up 17.7% yr/yr in 2023/24, near $235 bln

World Chevron

Pro-Palestinian protests rise at US universities

New tax regime vs old tax regime: What's point at which tax outgo is the same in both regimes? Check salary and deduction levels

About the Author

Visual Stories

PPF Calculator

FD Calculator