Income Tax & Legal Disclaimer

1. Informational & Educational Purpose

The materials, articles, calculators, Rule 126 summaries, and FAQ guides published across SeafarersTax.com are provided strictly for general informational, educational, and computational assistance. While curated with rigorous technical precision by senior tax professionals, the website content does not constitute formal legal opinion or binding tax advice for any individual taxpayer without direct professional engagement.

2. Subject to Statutory Revisions

Indian tax laws, Central Board of Direct Taxes (CBDT) circulars, judicial interpretations by the Income Tax Appellate Tribunal (ITAT), and High Court rulings evolve continually. While we endeavor to maintain information updated for Assessment Year 2026-27 (Financial Year 2025-26), SeafarersTax.com makes no warranties, express or implied, regarding the permanent statutory infallibility of general articles without case-specific evaluation.

3. Need for Individual Professional Consultation

Every seafarer's tax position involves unique permutations: vessel flag (Indian Flagged vs Foreign Flagged), operational trade (Home Trade Coastal vs Foreign Going), overlap across March 31 midnight boundaries, domestic Indian capital gains, and dual-citizenship or foreign tax credits (Form 67). You should never take or refrain from taking legal or financial action solely based on general website articles. Always engage a qualified Chartered Accountant to examine your original Continuous Discharge Certificate (CDC) entries, Sea Service records, and Form 26AS/AIS statements.

4. Interactive Calculators

The CDC stamp day calculation tools provided on this site are designed to assist mariners in estimating days outside India under CBDT Notification No. 70/2015. Output from calculators serves as an indicative estimation and must be corroborated against original CDC sign-on/sign-off physical stamps and official passport immigration logs prior to filing.