INR base + FCY top-up — both legal, both correct
Indian-resident seafarers are taxed on global income; non-resident seafarers (≥ 183 days outside India in the tax year) get the §10(6)(viii) FCY exemption. FastLegal models both. Status determined annually per crew member's actual sailing days.
- Basic + DA + HRA (INR) · standard taxable wages
- War Risk Allowance · ₹15,000/mo · taxable
- FCY Top-up · §10(6)(viii) exempt for NR seafarers
- Family Remittance · directed allotment to dependants