Notification No. 06/1989-IATT Date 30/06/1989
- Document type
- Notification
- Dated
- Category
- Tariff
This notification exempts passengers embarking an inland journey in a flight chartered
This notification exempts passengers embarking an inland journey in a flight chartered by the Central Government or any state Government or any corporation controlled by the Central Government or any State Government from payment of IATT, where no individual forces are charges from any passengers traveling on such flights by a carrier.
In exercise of the powers conferred by section 44 of the Finance Act, 1989(13 of 1989), the Central Government, being satisfied that it is necessary and expedient so to do, hereby exempts passengers embarking an inland journey in a flight chartered by the Central Government, any State Government or any corporation owned or controlled by the Central Government or any State Government from payment of inland air travel tax leviable under sub-section (1) of section 42 of the said Act, where no individual forces are charged from any passengers travelling on such flights by a carrier:
Provided that an officer of the Central Government, the State Government or such Corporation, as the case may be, shall at the time of chartering the flight give a certificate to the effect that the flight is being used for official purpose.
2. This notification shall come into force on the 1st day of July, 1989.
Deputy Secretary to the Government of India
F. No/ 348/2/89-TRU