Notification: S. O. 712(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 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]  

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