Notification No. 21/1991-IATT Date 25/07/1991
- Document type
- Notification
- Dated
- Category
- Tariff
This notification amends IATT rules notified vide notification No. 4/89-IATT, Dated 27-6-1989.
This notification amends IATT rules notified vide notification No. 4/89-IATT, Dated 27-6-1989.
In exercise of the powers conferred by section 48 of the Finance Act, 1989 (13 of 1989), the Central Government, hereby makes the following rules further to amend the Inland Air Travel Tax Rules, 1989, namely:-
1. (1) These Rules may be called the Inland Air Travel Tax ( Amendment) Rules, 1991.
(2) They shall come into force on the date of their publication in the official Gazette.
2. In the Inland Air Travel Tax Rules, 1989, for the existing rule 6A, the following rule shall be substituted, namely:-
- 6A Payment of collection charges- The Collector of Customs shall as soon as may be after the end of each financial year, pay to a carrier, collection charges at the rate of five per cent. of the amount of tax paid by the carrier during that year as reduced by refund of the tax, if any, made to passengers during that year by the carrier.
F. No. 310/43/90-FTT
Under Secretary to the Government of India