Section(s) Referred: s. 42(1)
Statute: INCOME TAX
Date of Issue: 9/2/2001
In exercise of the powers conferred by section 44 of the Finance Act, 1989 (13 of 1989), the Central Government, being satisfied that it is necessary and expedient so to do having regard to the special circumstances due to earthquake, hereby exempts the passengers travelling by air on free tickets issued by Air India or Indian Airlines or any other Airlines from any part of the country to the earthquake affected area of the State of Gujarat or from earthquake affected area of that State to any other part of the country, from payment of inland air travel tax leviable under sub-section (1) of section 42 of the said Act.
2. This notification shall remain in force till midnight of 28th February, 2001.
[F. No. 306/1/2001-FTT]