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of <h1>Individuals Must Settle Tax Liabilities and Obtain No Objection Certificate Before Leaving Under Clause 222, Direct Taxes Code Bill</h1> Clause 222 of the Direct Taxes Code Bill, 2009 mandates that individuals must provide an undertaking to a prescribed authority confirming satisfactory arrangements for settling any tax liabilities before leaving India. Upon receiving this undertaking, the authority issues a no objection certificate. If an individual departs without this certificate, the owner or charterer of the ship or aircraft used is held personally liable for the tax liabilities and considered an assessee in default. The Board may specify the form and circumstances for furnishing the undertaking. The terms 'owner' and 'charterer' extend to their representatives, agents, or employees.
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