Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Clarifying Definitions in Section 41 of the Finance Act, 1989: Key Terms for Inland Air Travel Tax Explained</h1> Section 41 of the Finance Act, 1989, provides definitions relevant to the Inland Air Travel Tax. An 'aerodrome' and 'aircraft' are defined as per the Aircraft Act, 1934. A 'carrier' is the entity responsible for passenger transport on inland journeys. 'Fare' includes all charges payable to the carrier by or for a passenger, excluding fuel surcharges and aerodrome amenities fees. An 'inland journey' is a flight within India, and a 'passenger' is anyone boarding an aircraft for such a journey, excluding those with international tickets or crew members.