foreign travel included in current a/c but acc to TR jain it is not when foreigners buy something from there?so which one is wrong in book or study material?

Dear student,

Current account records import and export of goods, services and unilateral transfer. Foreign travel comes under services, hence, it is a part of current account.

If a foreign tourist, bought some goods from India and take it to his domestic territory, then it would not be treated as export because he purchased it for personal use, not for the purpose of resale.
Similarly, If Indian tourist bought some goods from outside India, it would not be treated as import, since he has bought it for personal use, not for resale purpose. 

Regards

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