Question And Answer
Subject: 206C[1G]
Querist: bs
Answered by:
Date: February 12, 2023
Query asked by bs

Overseas Tour Package  includes “Expenses incurred on travel Expenses incurred for stay Expenses incurred for boarding or lodging Any expenditure of similar nature or in relation thereto”



Are these cumulative or even any one of them will be called overseas tour package ?
















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The definition is an inclusive definition, hence a broad interpretation must be given to it. In our opinion, expenses incurred on any one of the mentioned items or anything of a similar nature would attract section 206C(1G) of the Act.

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