Notification No. 8/FTT/79 Date 3/07/1979
- Document type
- Notification
- Dated
- Category
- Tariff
Exempts passengers performing an international journey by deck (bunked or unberthed) in a ship for the purposes of a pilgrimage.
Exempts passengers performing an international journey by deck (bunked or unberthed) in a ship for the purposes of a pilgrimage.
G.S.R.No. 431(E). 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, having regard to the place of destination and purposes of the journey, hereby exempts every passenger performing an international journey by deck (bunked or unberthed) in a ship for the purposes of a pilgrimage approved by Central Government or by Reserve Bank of India for purposes of release of foreign exchange, from the payment of foreign travel tax leviable under sub-section (1) of section 35 of the said Act:
Provided that this exemption will be operative only if the passenger produces a certificate in the form specified in the Annexure hereto from an authorised dealer in foreign exchange as defined in sub-section (b) of section 2 of the Foreign Exchange Regulation Act, 1973 (46 of 1973).
No.8/FTT/79-F.No.306/10/79-FTT