REGISTERED No. D. 221
TheGazetteof India
EXTRAORDINARY,
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 8} NEW DELHI, MONDAY, JANUARY 3, 1972/PAUSA, 13, 1893
SeparatepagingisgiventothisPartinorderthat itmaybefiled
as A s e p a r a te c o m p i l a t i on
MINISTRY OF FINANCE
(Department of Revenue and Insurance)
NOTIFICATIONS
FOREIGN TRAVEL TAX
New Delhi, the 3rd January 1972
G.S.R. 11(E).—In exercise of the powers conferred by clause (a) of section 46 of the Finance (No. 2) Act, 1971 (32 of 1971). the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amend- ment in the notification of the Government of India in the Ministry of Finance (Depart- ment of Revenue and Insurance) No. 5-FTT, dated the 1st October, 1971, namely:—
In the Schedule annexed to the said notification, in column (3) against serial No. 4 the words "by a ship or aircraft operated by the carrier and" shall he omitted.
[No. 1/FTT/72-F. No. 30/1/71 (FTT)/CX.9.]
( 37 )
38 THE GAZETTE OF INDIA EXTRAORDINARY [PAHT II—G.S.R. 12(E).—In exorcise of the powers conferred by clause (a) of section 46 of the Finance (No. 2) Act, 1971 (32 of 1971), the Central Government, being satisfied that it Is necessary in the public interest so to do, hereby exempts the categories of passengers jpecified in column (2) of the Schedule hereto annexed, from so much of the foreign travel tax leviable under sub-section (1) of section 45 of the said Act as is in excess of the amount specified in column (3) of the said Schedule.
SCHBDULB
Category of passengers
Amount of tax s.
No.
(2)
(3) (i)
Tax leviable on the amount of fare i.
paid.
Airline employees (including officials) and famil es of such employees performing an international journey by economy class in an air- craft on tickets issued by the employer as pan of the service condi- tions of such employees, on payment of u parcentage of the normal fare for such journey.
2. 1 Virllne employees (including officials') and families of such employees A reperforming an international journey by first class in an aircraft on a free ticket issued for such class by the employer as part of the service conditions of such employees.
.n amount which re" presents the differ- ence between the normal tax payable for that journey by first class and that payable for the Bame journey by economy class.
3. Airline employees (including officials) and families of such employees performing an international journey by first class in an aircraft on tickets issued for such class by the employer as part of the service conditions of such employees on payment of a percentage of the normal fare for such journey.
An amount \\hich represents the difference between the normal tax payable for that journey by first class and that payable for the same journey by economy class plus 15 per cent of the amount of fare paid.
Passengers travelling by first class in an aircraft on its inaugural A
4-
flight on a free ticket issued by the carrier.
ji amount which re- presents the differ- ence between the normal tax payable for that journey by first class and tha' payable for the oamr journey by economy class.
fM). 2-FTT/T2-P. No. 306/1/71 (FTT)/CX.9.)l
R. K. THAWANI, Vndw S§eyt
Sec 3(0] THE GAZETTE OF INDIA EXTRAORDINARY 39 40-41 THE GAZETTE OF INDIA EXTRAORDINARY [PART H—SEC 3(1)]"sir s sst-^ssrvvsas ss, s"