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    <title>Places of pilgrimage and travel u/s 139</title>
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    <description>The notification specifies that the expression &quot;travel to any foreign country&quot; 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.</description>
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      <description>The notification specifies that the expression &quot;travel to any foreign country&quot; 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.</description>
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