Notification No. 09/1989-IATT Date 06/10/1989

This notification amends IATT rules notified vide notification No. 4/89-IATT, Dated 27-6-1989.
In exercise of the powers conferred by section 48 of the Finance Act, 1989 (13 of 1989), the Central Government, hereby makes the following rules to amend the Inland Air Travel Tax Rules, 1989, namely:-

1. (1) These Rules may be called the Inland Air Travel Tax ( Amendment) Rules, 1989.

(2) They shall come into force on the date of their publication in the official Gazette.

2. In the Inland Air Travel Tax Rules, 1989, after rule 6, the following rule shall be inserted, namely:-

“ 6A Payment of collection charges.- The Collector of Customs shall as soon as may be after the end of each financial year, pay to a carrier collection charges at the rate of one rupees per passenger on the number of passengers from whom tax has been collected during that year as reduced by the number of passengers to whom tax has been refunded during that year.

F. No. 348/2/89-TRU(Pt.)

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