https://www.taxtmi.com/acts?id=49398 Amendment reduces the proviso's numerical requirement from two to one and adds persons within scope: holders of primary credit cards issued by banks or institutions and members of clubs charging a high entrance fee; the Central Government may exempt classes of persons by notification. An added explanation excludes travel to neighbouring countries and Board specified places of pilgrimage from the expression "travel to any foreign country" for the purposes of this sub-section. en-us Thu, 20 Feb 2025 17:13:06 +0530 Thu, 20 Feb 2025 17:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49398 Amendment reduces the proviso's numerical requirement from two to one and adds persons within scope: holders of primary credit cards issued by banks or institutions and members of clubs charging a high entrance fee; the Central Government may exempt classes of persons by notification. An added explanation excludes travel to neighbouring countries and Board specified places of pilgrimage from the expression "travel to any foreign country" for the purposes of this sub-section. Act-Rules F. Acts / Amendment Acts Thu, 20 Feb 2025 17:13:06 +0530 https://www.taxtmi.com/acts?id=49398