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

Union of India - Subsection

Section 114B(2) in Income Tax Rules, 1962

(2)"travel agent or tour operator" includes a person who makes arrangements for air, surface or maritime travel or provides services relating to accommodation, tours, entertainment, passport, visa, foreign exchange, travel related insurance or other travel related services either severally or in package;