Section Text
1) With effect from the date2of commencement of this Chapter, there shall be levied and paid to the Central Government in respect of every international journey by a passenger, where the fare for such journey is paid or is payable in Indian currency. a tax (hereafter in this Chapter referred to as the foreign travel tax) at the rate of Fifteen per cent of the fare paid or payable by such passenger for such journey.
Explanation. - When a passenger performs an international journey at a concessional rate or without being charged any fare, the fare ordinarily payable for the journey shall, for the purposes of this section, be deemed to be the fare payable by such passenger.
(2) In accordance with rules3made under this chapter, the foreign travel tax shall be collected by the carrier undertaking the carriage of the passengers, or. where the tickets or other relevant documents for such carriage are not issued by such carrier, by the carrier to whom such tickets or other documents relate, as an addition to the fares payable by such passengers and shall be paid to the Central Government.