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<h1>Section 98 Finance Act 1987: Foreign Exchange Conservation Tax Applies Across India from Date Set by Central Government Notification.</h1> Section 98 of the Finance Act, 1987, under Chapter V concerning the Foreign Exchange Conservation (Travel) Tax, specifies the geographical applicability and the commencement of this chapter. It extends to the entire territory of India and will become effective from a date determined by the Central Government through a notification in the Official Gazette.