Foreign Travel Tax

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....ed rupees on or after the 1st day of January, 1998;] Explanation : For the purposes of this sub-section, "neighbouring country" means any country which the Central Government may, having regard to the classes of persons who generally perform journeys to such country, the distance between India and such country, the means of communications available for reaching such country and any other relevant....

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....s" 2.  Substituted vide Section 51 of the Finance Act, 1989 dated 12-05-1989 before it was read as, "fifty rupees" 3.  Substituted vide Section 2 of the Finance (Amendment) Act, 1998 dated 07-07-1998 w.e.f. 16-09-1997 before it was read as,  "(1) With effect from the date of commencement of this Chapter, there shall be levied on all passengers embarking on int....