Provisions relating to obligatory filing of returns not to apply to travel to certain neighbouring countries u/s 139(1) - S. O. 712(E) - Income Tax

Provisions relating to obligatory filing of returns not to apply to travel to certain neighbouring countries u/s 139(1) NOTIFICATION NO. S. O. 712 ( 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 that the expression "travel to any foreign country" used in this sub-section shall not include travel to following neighbouring countries, namely:---- ( a ) Bangladesh; ( b ) Bhutan; ( c ) Maldives; ( d ) Nepal; ( e ) Pakistan; ( f ) Sri Lanka. (Sd.) D. Karunakara Rao, Under Secretary to the Government of India. [Notification No. 10676/F. No. 142/45/98-TPL]