Passenger definition narrows foreign travel tax scope by specifying international journey and transit and crew exclusions. Section 34 defines key terms for the foreign travel tax: aircraft and ship as vessels used for passenger carriage; carrier as the person or authority ... Summary
Passenger definition narrows foreign travel tax scope by specifying international journey and transit and crew exclusions.
Section 34 defines key terms for the foreign travel tax: aircraft and ship as vessels used for passenger carriage; carrier as the person or authority undertaking international carriage including agents; customs port and customs airport by reference to the Customs Act; international journey as travel from a customs port or airport to a place outside India; and passenger as a person boarding to perform such a journey, excluding in-transit arrivals continuing on the same voyage or flight number and crew engaged on the vessel.
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