Notification No.03/1989-IATT Date 08/06/1989

Exempt infants (Children below the age of two years), Cancer patients, Blind persons and Invalid Passengers (stretcher cases) from payment of IATT.
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 payment of 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.	Infants (i.e. children below the age of two years)	The said infant is not allotted an individual seat.
2.	Cancer patients	The passenger shall produce a certificate from a cancer hospital or a cancer institute that he is a cancer patient and is required to travel for treatment or check up. Where he was going for treatment or check up for the first time from a place where there is no cancer hospital or cancer institute, such certificate from a local hospital shall be produced.
3.	Blind persons	The passenger shall produce a certificate from an eye hospital or a registered medical practitioner not less than M.B.B.S. or by a Head of an Institution for the Blind recognised by the State Government or the Central Government that the passenger has lost total vision in both eyes.
4.	Invalid passengers (stretcher cases)	The said passenger is paying three times the normal fare for an adult.

2. This Notification shall come into force on the 1st day of July, 1989.

F.No.348/2/89-TRU

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