Foreign travel tax exemption for Commonwealth meeting delegates permits duty-free international departure after attendance in India. Exemption from foreign travel tax is granted to specified Commonwealth Heads of Government, their spouses, and listed country delegates attending the Commonwealth Heads of Government Regional Meeting in New Delhi, relieving them from tax leviable on their international journey departing India at the close of the meeting under powers conferred by the Finance Act, 1979. The notification defines the operative beneficiary classes and the temporal scope of the exemption.
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 Commonwealth meeting delegates permits duty-free international departure after attendance in India.
Exemption from foreign travel tax is granted to specified Commonwealth Heads of Government, their spouses, and listed country delegates attending the Commonwealth Heads of Government Regional Meeting in New Delhi, relieving them from tax leviable on their international journey departing India at the close of the meeting under powers conferred by the Finance Act, 1979. The notification defines the operative beneficiary classes and the temporal scope of the exemption.
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