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<h1>New Notification Clarifies 'Foreign Travel' in Section 139 Excludes Neighboring Countries Like Bangladesh and Nepal</h1> The Central Board of Direct Taxes issued a notification under the Income-tax Act, 1961, specifying that the term 'travel to any foreign country' in section 139 does not include travel to certain neighboring countries. These countries are Bangladesh, Bhutan, Maldives, Nepal, Pakistan, and Sri Lanka. This clarification is made under the powers conferred by Explanation 3 to sub-section (1) of section 139 of the Act. The notification is identified as S.O.509(E) and was dated June 11, 2001.