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<h1>New Regulations for Foreign Travel Tax: Carriers Must Submit Returns and Info as Per Finance Act, 1971</h1> The Central Board of Excise and Customs, under the Central Boards of Revenue Act, 1963, is authorized to make regulations through official notifications to implement the provisions of the Finance (No. 2) Act, 1971, specifically regarding foreign travel tax. These regulations can dictate the submission of returns and information by carriers, including the designated authorities and submission intervals. Additionally, the regulations may address supplemental issues related to any rules established by the Central Government under this Chapter.