The unfinished Alai Minar in the Qutub complex, New Delhi

For the travel trade

Rules worth knowing

Photo: Ranjeet Chauhan · Pexels

Entry rules for Indian passports to the countries we represent, and the taxes that touch an outbound quote.

Last updated 21 September 2026

Entry rules

Indian passports, country by country.

Money

Taxes on an outbound quote.

  • TCS on overseas tour packagesFrom 1 April 2026 a flat 2% is collected on overseas tour programme packages, from the first rupee.Source: ClearTax
  • Other LRS remittancesNo TCS up to ₹10 lakh in a financial year; 20% above that.Source: ClearTax
  • GST on tour operator services5% without input tax credit, unchanged by the September 2025 rate changes; operators may opt for 18% with credit.Source: Busy
  • Enquiry data and the DPDP RulesThe Digital Personal Data Protection Rules were notified on 13 November 2025, with the main duties coming into force on 13 May 2027.Source: Wikipedia, citing the Gazette notification

A summary for the trade, read on 21 September 2026. It is not tax advice; please confirm with your chartered accountant.

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