"78B Foreign Travel Tax (1) Every passenger leaving India by an aircraft for a destination outside India shall, before embarking on the aircraft, pay the Foreign Travel Tax in accordance with the provisions of Chapter V of the Finance Act, 1979 (21 of 1979).
(2) It shall be the duty of all carriers operating international air transport services from India, or booking passengers for transportation from India on interline basis, to collect the Foreign Travel Tax from passengers at the time of issuance of tickets including tickets issued outside India, and deposit the same with the officers authorised for collection of the said tax under Section 35 of the Finance Act, 1979 (21 of 1979).
Provided that if due to any reasons, in some rare and exceptional cases, the Foreign Travel Tax has not been collected at the time of issuance of tickets, the carrier shall arrange collection of the same from the passenger in such a way that the necessity for additional queuing at the airport is avoided.
(3) For collection of the Foreign Travel Tax in accordance with sub-rule (2), the carrier shall be entitled to receive collection charges as fixed from time to time by the Ministry of Finance, Government of India.
(Inserted by GSR No. 544 dated 27.2.1969, and Amended by GSR No. 182 dated 31.8.1998)
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