Return filing requirement broadened to include primary credit card holders and high fee club members; travel exclusions clarified. Amendment reduces the proviso's numerical requirement from two to one and adds persons within scope: holders of primary credit cards issued by banks or institutions and members of clubs charging a high entrance fee; the Central Government may exempt classes of persons by notification. An added explanation excludes travel to neighbouring countries and Board specified places of pilgrimage from the expression 'travel to any foreign country' for the purposes of this sub-section.
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Provisions expressly mentioned in the judgment/order text.
Return filing requirement broadened to include primary credit card holders and high fee club members; travel exclusions clarified.
Amendment reduces the proviso's numerical requirement from two to one and adds persons within scope: holders of primary credit cards issued by banks or institutions and members of clubs charging a high entrance fee; the Central Government may exempt classes of persons by notification. An added explanation excludes travel to neighbouring countries and Board specified places of pilgrimage from the expression "travel to any foreign country" for the purposes of this sub-section.
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