I am a humble seafarer and through this article I would like to express my views why, for purpose of taxation, Indian seafarers deserve relaxation in the number of days spent outside India to maintain their NRI status and why seafarers should not be considered on par with other NRIs living in other countries, for this purpose.
1. Seafaring is a highly specialized profession which involves spending a major part of one’s life away from near and dear ones while serving on various types of vessels moving almost 80% of the world trade across the high seas. To meet his professional commitments spanning over several months at a stretch, a seafarer is deprived of the company of his immediate family and part-taking in important family rituals and celebrations. Unlike other shore-based NRIs, he is unable to return to his family at short notice, during such times.
2. Seafarers are considered as the Second Line Of Defence and as such play an effective role in times of war and peace.
3. Seafaring involves spending the better part of one’s life in very challenging working and living conditions onboard the ships resulting from the vagaries of nature upon the high seas, demanding requirements of the respective trade, risks like piracy and armed robbery, etc.
4. While sailing on the seas for days and weeks on end, seafarers remain detached from the mainstream medical facilities and have to depend on basic first aid and minimal medicines available in the ship’s medical chest and radio medical advice, until arrival port.
5. Notwithstanding the limited welfare measures available onboard, it is a fact that a seafarer lives a life of solitude onboard. Unlike other NRIs living on land, after a hard day at work at sea he is unable to proceed to any place of his choice where he can unwind and refresh before the dawn of another working day.
6. The complex and international nature of shipping industry exposes the seafarer to the risks of working in an environment of stringent international and local regulations and in many cases has resulted in criminalization of seafarers in foreign lands.
Coming to the point of spending more than 240 days outside India to maintain NRI status as per the latest budget proposal, the above points need to be carefully and sympathetically considered.
Spending long periods onboard away from family is getting increasingly difficult and this is manifested in the increasing cases of depression and suicide attempts among seafarers.
Further, making up for 183 days outside India to maintain NRI status for taxation purposes as per current IT rules was already getting difficult for seafarers not only because of the living and working conditions mentioned above, but also because many a times the shipping companies were unable to offer timely placements for seafarers on leave.
This new proposal of maintaining 240 days outside India is definitely going to be a challenge both, to seafarers and their employers which the Government should consider with sympathy.
