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[Cites 0, Cited by 0] [Section 114B] [Entire Act]

Union of India - Subsection

Section 114B(1) in Income Tax Rules, 1962

(1)"payment in connection with travel" includes payment towards fare, or to a travel agent or a tour operator, or to an authorised person as defined in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999);