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>>FOREIGN TRAVEL TAX IN INDIA


IMPORTANT NOTIFICATION ISSUED
UNDER CHAPTER V OF THE FINANCE ACT, 1979

Notification No.

Subject in Brief

1/2004-FTT,
dated 08/01/2004

Payment of foreign travel tax has been exempted for all passengers embarking on international journey.

NOTIFICATION ISSUED IN 2003

1/2003-FTT,
dated 13/10/2003

Foreign Travel Tax Rules, 1979, in rule 11, the proviso shall be omitted.

NOTIFICATION ISSUED IN 2002

1/2002-FTT,
dated 4th January, 2002

Amend FTT rules to reduce the period of 30 days to 15 days for paying the tax to the Government by the Airlines.

NOTIFICATION ISSUED TILL 1994

3/94-FTT,
dated 12th August, 1994

Prescribes 20% as the rate of interest under section 35 A (1) of Finance Act, 1979 (21 of 1979).

2/94-FTT,
dated 12th August, 1994

Notify 1st September, 1994, as effective date for the purpose of section 97 of the Finance Act, 1994.

1/94-FTT,
dated 12th August, 1994

Amend FTT Rules, 1979 so as to incorporate penalty and recovery provisions.

1/93-FTT,
dated 26th March, 1993

Amend notification No. 8/FTT/79, dated 3rd July, 1979.

2/92-FTT,
dated 9th January, 1992

Provide exemption to Head of state, Foreign Minister, Officials of any foreign state and their spouses accompanying such passengers during their State or Official visit to India.

38/FTT/90,
dated 22nd October, 1990

Provide exemption to every performing an international journey by air for the purposes of Haj Pilgrimage from the payment of foreign travel tax and supercede notification No. 19-FTT/89, dated 29th May, 1989.

25/FTT/90,
dated  20th August, 1990

Amend the notification No. 6/FTT/79, dated 11th June, 1979 to provide exemption to transit passengers if the stay of such passenger in India is less than 24 hours.

20/FTT /89,
dated 1st June, 1989

Amend the FTT Rules, 1979 to reduce the rate of collection charges from one percent to one third of percent.

19-FTT/89,
dated 29th May, 1989

Provide exemption to every passenger performing an international journey by air for the purposes of Haj Pilgrimage from the payment of foreign travel tax in excess of Rs. 100/- per passenger.

1/FTT/89,
dated  29th May, 1989.

Notified the 1st June, 1989 as the effective date of section 51 of Finance Act, 1989

2/FTT/83,
dated 28th July, 1983

Seeks to amend FTT rules, 1979  replace the word appellate Collector of appeal to Collector of Customs ( Appeals).

2/FTT/81,
dated 19th March, 1981

Provide exemption to the Officials of Diplomatic Missions, other than those holding diplomatic status and their families and Officials of foreign consulates in India & their families.

1/FTT/80,
dated 21st June, 1980

Seeks to amend FTT rules, 1979 to specify the period of sixty days for filing the return and payment of tax.

9/FTT/79,
dated the 30th November, 1979

Amend the notification No. 8/FTT/79 dated the 3rd July, 1979 to clearly specify that passenger includes child below two years also.

8/FTT/79,
dated the 3rd July, 1979
Exempts passengers performing an international journey by deck (bunked or unberthed) in a ship for the purposes of a pilgrimage.
7/FTT/79,
Dated 11th June, 1979

Exempts  Members of Diplomatic Missions in India holding Diplomatic Status and their families,  Career Consular Officers of foreign consulate in India and their families and  Officials of the United Nations in India or any specialised agency of the United Nations in India and their families are not nationals of, or permanently residing in, India subject to certain conditions mentioned in the notification.

6/FTT/79,
dated 11th June, 1979

Exempt passenger from payment of Foreign Travel tax transiting through India.

5/FTT/79,
dated 11th June, 1979

Exempts every passenger performing an international journey from Rameshwaram to Talaimannor from payment of foreign travel tax

4/FTT/79
dated 11th June, 1979

Authorizes every carrier whose aircraft or ship or both are engaged in performing international journeys from any Customs port or Customs Airport in India to collect the Foreign Travel Tax

3/FTT/79
dated 11th June, 1979

Notify seven countries as neighbouring countries for the purpose of Charging lesser rate of foreign travel tax

1/FTT/79
dated the 7th June, 1979.

Notify the 15th June, 1979 as the date of coming into effect of Chapter V of Finance Act, 1979.

 

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