Disclose details of Foreign Travel In Income Tax Return (ITR)

CA Sandeep Kanoi

CBDT has vide Notification No. 41/2015 requires Assessee to Disclose in Schedule FT of ITR Details of foreign travel and expenses incurred during the year by the Assessee.

This schedule is required to be filled if the assessee has undertaken any foreign travel during the previous year. The countries visited and the number of times it was visited during the previous year is to be filled up. Further, mention the expenses incurred from own sources of income in such trip i.e. other than expenses incurred by the employer or any other person being a sponsor.

Schedule Requires Following Details :-

1. Passport Number of the Assessee
2. Place of Issue of Passport
3. Country visited during the year
4. Number of times visited
5. In case of a resident, expenses incurred from own sources, if any, in relation to such travel

Format of Schedule FT- Details of foreign travel and expenses incurred during the year is as follows :-

Passport Number			Issued at
Sl.	Country visited during the year		Number of times visited	In case of a resident, expenses incurred from own sources, if any, in relation to such travel
(1)	(2)		(3)	(4)
1.
2.