Notification: S. O. 711(E)
Section(s) Referred: s. 139(1) Expln 4
Date of Issue: 20/8/1998
In exercise of the powers conferred under Explanation 4 to sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the following places as the place of pilgrimage for the purposes of the aforesaid sub-section and travel to such places shall not be regarded as travel to any foreign country for the purposes of sub-section (1) of section 139, namely:—
(a) travel to Saudi Arabia on Haj pilgrimage organised by the Central Haj Committee, Mumbai, constituted under the Haj Committee Act, 1959;
(b) travel to China on pilgrimage on Kailash Mansarovar organised by the Ministry of External Affairs, Government of India.
(Sd.) D. Karunakara Rao, Under Secretary to the Government of India. [Notification No. 10675/F. No. 142/45/98-TPL]

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