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Notification: S.O.509(E)
Section(s) Referred: s. 139(1)
Statute: INCOME TAX
Date of Issue: 11/6/2001
Notification No. S.O. 509(E), dated 11th June, 2001
In exercise of the powers conferred by Explanation 3 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” in the said subsection shall not include travel to the following neighbouring countries, namely:–
(a) Bangladesh
(b) Bhutan
(c) Maldives
(d) Nepal
(e) Pakistan
(f) Sri Lanka
[Notification No. 148/2001/F. No. 142/42/2001-TPL]

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