|
30th June, 1989.
Notification
No. 5/89 - Inland Air Travel Tax
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, hereby exempts the categories of passengers specified in
column (2) of the Table below from the payment of the whole of the inland air
travel tax leviable under sub-section (1) of section 42 of the said Act, subject
to the conditions specified in the corresponding entry in column (3) of the said
Table.
Table
|
S. No. |
Category of passengers |
Conditions |
|
(1) |
(2) |
(3) |
| 1. |
Members of
Diplomatic Missions in India holding Diplomatic Status and their families
|
Production of a
certificate from the Head of the Diplomatic Mission in India or an Officer
authorised by him in this behalf to the effect that the passenger enjoys
diplomatic status or is a member of the family of an officer enjoying
diplomatic status. |
| 2. |
Career Consular
Officers of foreign consulate in India and their families.
|
Production of a
certificate from the Head of the foreign consular post in India or an
officer authorised by him in his behalf to the effect that the passenger is
a Career Consular Officer or is a member of the family of the said officer. |
| 3. |
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 |
Production of a
certificate from the Head of United Nations Office in India or the Head of
the specialised agencies of the United Nations in India or by an officer
authorised by the Head of the United Nations office in India or the Head of
the specialised agency of United Nations in India to the effect that the
passenger is entitled to customs privileges as admissible under the
provisons of the United Nations (Privileges and Immunities) Act, 1947 (46 of
1947) or is a member of the family of such official entitled to customs
privileges as admissible under the Provisions of the said Act of 1947. |
2. This notification shall come into force on 1st
day of July, 1989.
Deputy
Secretary to the Government of India
F. No/ 348/2/89-TRU |