Important Notification issued under Chapter V of Finance Act, 1979

Amend FTT rules to reduce the period of 30 days to 15 days for paying the tax to the Government by the Airlines.

Prescribes 20% as the rate of interest under section 35 A (1) of Finance Act, 1979 (21 of 1979).

Notify 1^st September, 1994, as effective date for the purpose of section 97 of the Finance Act, 1994.

Amend FTT Rules, 1979 so as to incorporate penalty and recovery provisions.

Amend notification No. 8/FTT/79, dated 3^rd July, 1979.

Provide exemption to Head of state, Foreign Minister, Officials of any foreign state and their spouses accompanying such passengers during their State or Official visit to India.

Provide exemption to every performing an international journey by air for the purposes of Haj Pilgrimage from the payment of foreign travel tax and supercede notification No. 19-FTT/89, dated 29^th May, 1989.

Amend the notification No. 6/FTT/79, dated 11^th June, 1979 to provide exemption to transit passengers if the stay of such passenger in India is less than 24 hours.

Amend the FTT Rules, 1979 to reduce the rate of collection charges from one percent to one third of percent.

Provide exemption to every passenger performing an international journey by air for the purposes of Haj Pilgrimage from the payment of foreign travel tax in excess of Rs. 100/- per passenger.

Notified the 1^st June, 1989 as the effective date of section 51 of Finance Act, 1989

Seeks to amend FTT rules, 1979  replace the word appellate Collector of appeal to Collector of Customs ( Appeals).

Provide exemption to the Officials of Diplomatic Missions, other than those holding diplomatic status and their families and Officials of foreign consulates in India & their families.

Seeks to amend FTT rules, 1979 to specify the period of sixty days for filing the return and payment of tax.

Amend the notification No. 8/FTT/79 dated the 3^rd July, 1979 to clearly specify that passenger includes child below two years also.

Exempts passengers performing an international journey by deck (bunked or unberthed) in a ship for the purposes of a pilgrimage.

Exempts  Members of Diplomatic Missions in India holding Diplomatic Status and their families,  Career Consular Officers of foreign consulate in India and their families and  Officials of the United Nations in India or any specialised agency of the United Nations in India and their families are not nationals of, or permanently residing in, India subject to certain conditions mentioned in the notification.

Exempt passenger from payment of Foreign Travel tax transiting through India.

Exempts every passenger performing an international journey from Rameshwaram to Talaimannor from payment of foreign travel tax

Authorizes every carrier whose aircraft or ship or both are engaged in performing international journeys from any Customs port or Customs Airport in India to collect the Foreign Travel Tax

Notify seven countries as neighbouring countries for the purpose of Charging lesser rate of foreign travel tax

Notify the 15^th June, 1979 as the date of coming into effect of Chapter V of Finance Act, 1979.