Sponsored
    Follow Us:
Sponsored
Notification: S. O. 712(E)
Section(s) Referred: s. 139(1) Expln 4
Statute: INCOME TAX
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 that the expression “travel to any foreign country” used in this sub-section shall not include travel to following neighbouring countries, namely:—-
(a) Bangladesh; (b) Bhutan; (c) Maldives; (d) Nepal; (e) Pakistan; (f) Sri Lanka.
(Sd.) D. Karunakara Rao, Under Secretary to the Government of India. [Notification No. 10676/F. No. 142/45/98-TPL]  

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
December 2024
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
3031