Foreign travel tax imposed on international fares paid in Indian currency, collected by carriers and remitted to central government. A foreign travel tax is levied on every international journey where the fare is paid or payable in Indian currency, with concessional or free travel deemed to have the ordinarily payable fare as the taxable base. The tax is collected as an addition to fares by the carrier or the carrier to whom tickets relate, in accordance with rules, and the amounts collected are to be paid to the Central Government.