Foreign Travel Tax: Exemption to passengers performing international journey - 952 - Income Tax

Foreign Travel Tax: Exemption to passengers performing international journey Notification No. 952 Dated 21/6/1976 In exercise of the powers conferred by clause (a) of section 46 of the 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 every passenger performing an international journey by making payment of fare in Indian Currency by debit to or by cheque drawn on his or her Non-resident (External) Account with the banks in India, from the whole of the Foreign Travel Tax leviable in respect of the said journey under sub-section (1) of section 45 of the said Act: Provided that the passenger produces a certificate from the concerned bank in the form specified in the annexure. ANNEXURE Certified that the payment of fare in Indian currency for Mr./Mrs./Miss-----------------------------to M/s.-------------------------------------- (Name of the carrier/Agents) has been made by Mr./Mrs./Miss--------------------------------------- by debit to or by cheque No. ---------------------------- drawn on his/her Non-resident (External) Account No. ------------------------- with us. For ---------------------- Bank Manager/Superintendent/Agents, etc. (Foreign Business)