Tax undertaking obligation before departure: carriers may be held liable for passengers' unpaid tax if no clearance. A departing person must furnish an undertaking to the prescribed authority about arrangements for any Indian tax liability; the authority shall ... Summary
Tax undertaking obligation before departure: carriers may be held liable for passengers' unpaid tax if no clearance.
A departing person must furnish an undertaking to the prescribed authority about arrangements for any Indian tax liability; the authority shall immediately issue a no objection certificate on receipt. The Board may prescribe the form, manner and circumstances for the undertaking. Owners or charterers (including their representatives, agents or employees) who allow departure without the certificate become personally liable as deemed assessees in default, and the amounts are recoverable as tax arrears.
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