Exempts delegates numbering 2,500 coming to attend the Third General Conference of the United Nations Industrial Development Organisation being held in New Delhi - 0012(E) - Income Tax Act, 1961
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Foreign travel tax exemption for conference delegates granted under Finance Act powers, with a time limited notification effect. The Central Government, exercising powers under section 36 of the Finance Act, 1979, exempts a specified group of conference delegates from the foreign travel tax leviable under sub section (1) of section 35 of the Act in respect of their international journey at the close of the conference; the exemption is effected by notification and is limited in duration to a stated terminal date.
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.
Foreign travel tax exemption for conference delegates granted under Finance Act powers, with a time limited notification effect.
The Central Government, exercising powers under section 36 of the Finance Act, 1979, exempts a specified group of conference delegates from the foreign travel tax leviable under sub section (1) of section 35 of the Act in respect of their international journey at the close of the conference; the exemption is effected by notification and is limited in duration to a stated terminal date.
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