Exemption of certain categories of passengers in respect of international journeys between India and Nepal - 2333 - Income Tax

Exemption of certain categories of passengers in respect of international journeys between India and Nepal. Notification No. 2333 Dated 19/8/1975 In exercise of the powers conferred by clause (a) of section 46 of Finance (No.2) Act, 1971 (32 of 1971), the Central Government being satisfied that it is necessary in the public interest so to do hereby exempts the categories of passengers specified in the Schedule hereto annexed from the whole of the foreign travel tax leviable under sub-section (1) of section 45 of the said Act in respect of the international journeys performed by them between India and Nepal. SCHEDULE (1) (i) Members of the Nepalese Diplomatic Mission in India holding diplomatic status and their families; officials of such Mission other than those holding diplomatic status who are not nationals of, or permanently resident in, India and are employed in administrative or technical services of the Mission and their families. (ii) Career consular officers of the Nepalese Consulate in India and their families; employees of such Consulates who are not nationals of, or permanently resident in, India and their families.