Travel allowance rates for foreign journeys revised, with a transitional late 1997 rate and a new rate effective January 1998. Amendment substitutes clause (i) of section 35(1) of the Finance Act, 1979 to prescribe a transitional travel allowance rate for journeys on or after 26 September 1997 but before 1 January 1998, and a subsequent uniform rate for journeys on or after 1 January 1998, applying to travel outside India excluding neighbouring countries.