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<h1>Foreign Travel Tax Imposed on International Journeys with Varying Rates Based on Travel Period and Destination Proximity</h1> The statutory provision establishes a foreign travel tax for journeys outside India. For international travel to non-neighboring countries, the tax rates are set at 750 rupees between September 26, 1997, and January 1, 1998, and 500 rupees thereafter. The tax is collected by customs officers, government officials, or authorized carriers and paid to the central government. A neighboring country is defined by the Central Government based on specific criteria such as distance, communication means, and traveler patterns.