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          Travel agent

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          Definition of travel agent requires an RBI licence under foreign exchange law, excluding airlines and shipping companies. For the income tax provision on export of tourism services, a travel agent means a travel agent or any other person not being an airline or a shipping company who holds a valid licence granted by the Reserve Bank under the foreign exchange law; eligibility is conditioned on possession of that licence and excludes airlines and shipping companies.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Definition of travel agent requires an RBI licence under foreign exchange law, excluding airlines and shipping companies.

                                  For the income tax provision on export of tourism services, a travel agent means a travel agent or any other person not being an airline or a shipping company who holds a valid licence granted by the Reserve Bank under the foreign exchange law; eligibility is conditioned on possession of that licence and excludes airlines and shipping companies.


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