Notification No. 6/FTT/79
G.S.R. (E). In exercise of the powers conferred by sub-section (1) of section 35 of the Finance Act, 1979 (21 of 1979), the Central Government, being satisfied that it is necessary and expedient to do so, hereby exempts every passenger in transit who leaves India by the next available flight for onward travel to a place outside India from the payment of foreign travel tax leviable under sub-section (1) of section 35 of the said Act, provided such passenger on arrival does not go beyond the Customs barrier. [ No. 6/FTT/79-F304/1/79-FTT] |