S.O. 712(E)

Expression "travel to any foreign country" used in this sub-section shall not include travel to following neighbouring countries specified under section 139

What this is

S.O. 712(E) was published on 20 August 1998. Its subject is Expression "travel to any foreign country" used in this sub-section shall not include travel to following neighbouring countries specified under section 139.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.139	s.2, s.263, s.349

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

In exercise of the powers conferred under Explanation 4 to sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies that the expression "travel to any foreign country" used in this sub-section shall not include travel to following neighbouring countries, namely:----

(a) Bangladesh; (b) Bhutan; (c) Maldives; (d) Nepal; (e) Pakistan; (f) Sri Lanka.

(Sd.) D. Karunakara Rao, Under Secretary to the Government of India. [Notification No. 10676/F. No. 142/45/98-TPL]

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 112/2026 [F. No. 300196/6/2026-ITA-I] / SO 4458(E) : Notification in the case of District Legal Service Authority, Panchkula — Ministry of Finance 11 August 2026
Notification No. 107/2026 [F. No. 300196/65/2018-ITA-I] / SO 4319(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 106/2026 [F. No. 300196/65/2018-ITA-I] / SO 4318(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 104/2026 [F.No.300196/1/2026-ITA-I] / SO 4308(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri — Ministry of Finance 3 August 2026
Notification No. 103/2026 [F. No.300196/76/2024-ITA-I] / SO 4307(E) :Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Haryana State Board of Technical Education (HSBTE), Panchkula — Ministry of Finance 3 August 2026
Notification No. 101/2026 [F. No. 300196/88/2024-ITA-I] / SO 4190(E) : Notification section 536 (1) of the Income Tax Act 2025 (30 of 2025) in the case of Kerala Real Estate Regulatory Authority — Ministry of Finance 29 July 2026

← S.O. 721(E) · S.O. 711(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.