APPENDIX -F (See rule 8)
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....upto fifty thousand rupees by a gentleman passenger or one lakh rupees by a lady passenger] (1) Minimum stay of two years abroad, immediately preceding the date of his arrival on TR, (a) For condition (1) Shortfall of upto 2 months in stay abroad can be condoned by [Assistant Commissioner of Customs or Deputy Commissioner of Customs] if the early return is on account ....
TaxTMI