Before you fly
Travel rules
Entry rules for Indian passport holders, each linked to its official source. Checked 2026-09-21.
Ten places
Where our travellers go on Indian passports.
From India
Money and tax from India.
Tax Collected at Source
Under Section 394(1) of the Income-tax Act, 2025 (the recast of Section 206C(1G) of the 1961 Act, effective from 1 April 2026 / AY 2026-27), tour operators must collect a flat 2% Tax Collected at Source on the full value of an overseas tour package sold to an Indian resident, with no minimum threshold — replacing the earlier tiered 5% (up to Rs 7 lakh) / 20% (above Rs 7 lakh) structure. The TCS is adjustable as advance tax when the buyer files their income tax return.
Sources: Income Tax Department, Government of India — Section 394 (official, page confirmed but full text blocked in this session) · ClearTax — Section 394 Income Tax Act 2025 explainer
GST on tour packages
Tour operator services are taxed at a concessional 5% GST rate without input tax credit (SAC 9985 / 998552), under CBIC's rate notification framework for services; operators may instead opt to charge 18% GST and claim input tax credit.
Sources: GST Council / CBIC — Notification No. 11/2017-Central Tax (Rate) and amendments (official) · ClearTax — GST on Tours and Travels
Liberalised Remittance Scheme
Under the RBI's Liberalised Remittance Scheme, a resident individual may remit up to USD 250,000 per financial year (April-March) for permitted current or capital account purposes, including funding an overseas holiday.
Sources: Reserve Bank of India — Master Direction on Liberalised Remittance Scheme (official)
Entry rules change without notice — always confirm current requirements on the destination's official immigration/e-visa portal before booking or travelling.