Notification No. 1/FTT/80 Date 21/06/1980

Seeks to amend FTT rules, 1979 to specify the period of sixty days for filing the return and payment of tax.
G.S.R.No. 663(E). In exercise of the powers conferred under section 40 of the Finance Act, 1979 (21 of 1979, the Central Government hereby makes the following rules further to amend the Foreign Travel Tax Rules, 1979, namely :-

1. (1) These rules maybe called the Foreign Travel Tax (Amendment) Rules, 1980.

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

2. In the Foreign Travel Tax Rules, 1979:-

(a) In the proviso to rule 4, for the words "to pay the tax before the expiry of a longer period than the period of thirty days aforesaid", the words "to pay the tax within a further period not exceeding sixty days" shall be substituted;

(b) In the proviso to rule 9, for the words "to file such returns before the expiry of a longer period than the period of thirty days aforesaid" the words, to file such returns within a further period not exceeding sixty days" shall be substituted.

Under Secretary to the Government of India

[1/FTT/80-F.310/1/80-FTTS]

Presented by eximkey.com