Inbound and Outbound Tourism Rules In India

Inbound and Outbound Tourism Rules In India

Here is a comprehensive breakdown of Inbound and Outbound Tourism Rules In India, Infrastructure Facilities,

1. Inbound Tourism Rules (Foreign Visitors to India)
​Visa & Entry Regulations
​e-Visa & Regular Visas: Citizens from over 160 eligible countries can apply for an e-Tourist Visa (available for 30 days, 1 year, or 5 years) online via the official Government of India portal.
​E-Arrival Card: Foreign travelers entering India must submit an online E-Arrival Card within 72 hours before arrival. This digital declaration collects travel and passport details to streamline immigration.
​Passport Validity: Passports must be valid for at least 6 months beyond the arrival date and contain at least two blank pages.
​Restricted / Protected Area Permits (RAP/PAP): Specific border zones, island regions, and northeastern states require additional permits prior to entry.
​Local Lodging & Form C Compliance
​Mandatory Form C Submission: All commercial accommodations—including hotels, resorts, homestays, and houseboats—are required by law to electronically submit Form C to the Foreigners Regional Registration Office (FRRO) within 24 hours of a foreign guest’s check-in.
​Long-Stay Registration: Visitors holding long-term visas exceeding 180 days must register with the nearest FRRO within 14 days of arrival.
​2. Outbound Tourism Rules (Indian Residents Traveling Abroad)
​Tax Collected at Source (TCS) Rules
​Under Section 206C(1G) of the Income-tax Act, Tax Collected at Source (TCS) applies to overseas package purchases and foreign currency remittances under the Liberalised Remittance Scheme (LRS):
​Overseas Tour Packages (Bundled): A flat 2% TCS applies from the first rupee on all bundled foreign tour packages (covering travel, stays, and transfers together).
​General Forex & LRS Remittances:
​Up to ₹10 Lakhs per Financial Year: 0% TCS on standalone travel forex, multi-currency card loads, or wire transfers.
​Exceeding ₹10 Lakhs: A 20% TCS applies to the portion above ₹10 Lakhs in a single financial year.
​Standalone Overseas Flights: Independent flight bookings made directly via domestic travel portals or airlines do not attract TCS.
​Tax Refund / Credit: TCS is an advance tax payment, not a additional tax cost. It is reflected in Form 26AS/AIS and can be claimed back as a refund or adjusted against annual income tax liabilities.