Provisions relating to obligatory filing of returns not to apply to travel to certain places of pilgrimage to foreign countries u/s 139(1) - S. O. 711(E) - Income Tax

Provisions relating to obligatory filing of returns not to apply to travel to certain places of pilgrimage to foreign countries u/s 139(1) NOTIFICATION NO. S. O. 711 ( E ) DATED 20-8-1998 In exercise of the powers conferred under Explanation 4 to sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the following places as the place of pilgrimage for the purposes of the aforesaid sub-section and travel to such places shall not be regarded as travel to any foreign country for the purposes of sub-section (1) of section 139, namely:--- ( a ) travel to Saudi Arabia on Haj pilgrimage organised by the Central Haj Committee, Mumbai, constituted under the Haj Committee Act, 1959; ( b ) travel to China on pilgrimage on Kailash Mansarovar organised by the Ministry of External Affairs, Government of India. (Sd.) D. Karunakara Rao, Under Secretary to the Government of India. [Notification No. 10675/F. No. 142/45/98-TPL]