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    <title>Exemption from inland air travel tax u/s 44</title>
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    <description>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.</description>
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      <description>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.</description>
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