Exclusion of neighbouring-country travel from 'travel to any foreign country' under income tax provisions alters foreign travel classification. The notification specifies that the expression 'travel to any foreign country' in the income-tax explanation concerning places of pilgrimage and travel shall not include travel to certain neighbouring countries, creating a categorical exception for journeys to those states from the statutory definition of foreign travel used for that tax-return provision.
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.
Exclusion of neighbouring-country travel from 'travel to any foreign country' under income tax provisions alters foreign travel classification.
The notification specifies that the expression "travel to any foreign country" in the income-tax explanation concerning places of pilgrimage and travel shall not include travel to certain neighbouring countries, creating a categorical exception for journeys to those states from the statutory definition of foreign travel used for that tax-return provision.
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