Section 71 - Amendment of Act 13 of 1989 - Finance Act, 1990

CHAPTER V INLAND AIR TRAVEL TAX 71. Amendment of Act 13 of 1989 In the Finance Act, 1989, with effect from such date1 as the Central Government may, by notification in the Official Gazette, appoint,-- (a) in section 41, for clause (d), the following clause shall be substituted, namely:-- (d) fare means the total amount of all charges of whatever nature (including charges, if any, for provision of food or accommodation) payable to the carrier by or on behalf of a passenger in respect of his inland journey; ; (b) in section 42, in sub-section (1),-- (i) the words where the fare for such journey is paid in Indian currency, shall be omitted; (ii) for the words ten per cent. , the words fifteen per cent. shall be substituted.