Foreign Travel Tax: Exemption to certain categories of passengers - 0186(E) - Income Tax

Foreign Travel Tax: Exemption to certain categories of passengers Notification Number: 0186(E) Dated 19-03-1981 In exercise of the powers conferred by section 36 of the Finance Act, 1979 (21 of 1979), the Central Government, being satisfied that it is necessary and expedient so to do, hereby exempts the categories of passengers specified in column (2) of the Table below from payment of foreign travel tax leviable under sub-section (1) of section 35 of the said Act, in respect of their international journey to any place outside India subject to the conditions specified in the corresponding entry in column (3) of the said Table. TABLE Sl.No. Category of passengers Conditions 1 2 3 1. Officials of Diplomatic Missions, 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. Production of a certificate from the Head of the diplomatic mission in India or an Officer authorised by him in this behalf to the effect that the passenger is an official of the mission or is a member of the family of such an official. Production of a certificate from the Head of foreign consulate in India or an officer authorised by him in this behalf that the passenger is an official of the foreign consulate or is a member of the families of such an official. 2. Officials of foreign consulates in India who are not nationals of, or permanently resident in, India, and their families. File Number: 306/12/79-FTT