Exit tax compliance: employers must guarantee tax for departing non domiciled earners; residents must furnish PAN and possible clearance.

Departure controls require non domiciled persons earning Indian income to furnish a prescribed undertaking from their employer or payor guaranteeing payment of tax, upon which the prescribed authority must immediately grant a no objection certificate; foreign tourists and non business visitors are excluded. Domiciled persons must furnish PAN (or prescribed certificate), purpose and estimated duration of stay; if circumstances render it necessary the income tax authority may require a tax clearance certificate confirming no liabilities or satisfactory payment arrangements, but only after recording reasons and obtaining prior Chief Commissioner approval.

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