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        Case ID :
        Income Tax

        Exemption from inland air travel tax u/s 44 - G.S.R.88(E) - Income Tax Act, 1961

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        Exemption from inland air travel tax for passengers on free tickets to or from earthquake affected Gujarat, temporary relief. Exemption under section 44 of the Finance Act, 1989 relieves passengers travelling on free tickets issued by Air India, Indian Airlines or any other airline to or from the earthquake affected area of Gujarat from payment of the inland air travel tax leviable under section 42(1), as a temporary disaster relief measure.
                          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.

                                Exemption from inland air travel tax for passengers on free tickets to or from earthquake affected Gujarat, temporary relief.

                                Exemption under section 44 of the Finance Act, 1989 relieves passengers travelling on free tickets issued by Air India, Indian Airlines or any other airline to or from the earthquake affected area of Gujarat from payment of the inland air travel tax leviable under section 42(1), as a temporary disaster relief measure.


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