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of <h1>Travel Expense Rates Updated: Section 35(1) Modification Introduces New Daily Allowance Scales for Official Journeys Abroad</h1> The amendment modifies Section 35(1) of the Finance Act, 1979, replacing an existing clause with new provisions for travel expenses outside India. It establishes specific daily allowance rates: seven hundred and fifty rupees for journeys between September 26, 1997, and January 1, 1998, and five hundred rupees for journeys on or after January 1, 1998, effectively adjusting travel reimbursement rates for official travel.
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