Understanding Section 44 of the Finance Act, 1971: Key Terms for Foreign Travel Tax Explained
Section 44 of the Finance (No. 2) Act, 1971 defines terms related to foreign travel tax. "Aircraft" refers to any aircraft used for passenger transport as per the Aircraft Act, 1934. "Carrier" includes any entity responsible for international passenger transport. "Customs port" and "customs airport" are designated under the Customs Act, 1962. "Fare" encompasses all charges for an international journey. "International journey" covers travel from or to designated customs ports or airports in India. "Passenger" excludes crew members and those aboard due to unforeseen obligations. "Ship" refers to any vessel used for passenger transport.
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