Section 35 - Foreign Travel Tax - Finance Act, 1979

35. Foreign Travel Tax 3 [ (i) for every such journey to any place outside India other than a place in a neighbouring country- (a) at the rate of seven hundred and fifty rupees on or after the 26th day of September, 1997 but before the 1st day of January, 1998; (b) at the rate of five hundred 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 circumstances, specify in this behalf by notification in the Official Gazette. (2) In accordance with the rules made under this Chapter, the foreign travel tax shall be collected by the officers of customs appointed under the Customs Act, 1962 (52 of 1962), or such officers of the Central Government or the State Government or the International Airports Authority of India constituted under the International Airports Authority Act, 1971 (43 of 1971) or such carriers, as may be authorised in this behalf by the Central Government by notification in the Official Gazette and paid to the credit of the Central Government. *************** NOTES:- 1 . Substituted vide Section 51 of the Finance Act, 1989 dated 12-05-1989 before it was read as, one hundred rupees 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 international journey a tax (hereafter in this Chapter referred to as the foreign travel tax) - (i) at the rate of 1 [ three hundred rupees ] for every such journey to any place outside India other than a place in neighbouring country; (ii) at the rate of 2 [ one hundred and fifty rupees ] for every such journey, where such journey is to any place in a neighbouring country.