Tax clearance authority allocation by domicile directs where applications must be filed and who may be authorized to issue certificates. Designation of the authority for issuing tax clearance certificates is divided by domicile: for non-domiciled persons the prescribed authority is the Chief Commissioner of Income-tax or Director-General with jurisdiction, or an income-tax authority authorized by them; for domiciled persons the prescribed authority is the Chief Commissioner with jurisdiction or an authorized income-tax authority, except that certain domiciled persons must apply to the Assessing Officer who has jurisdiction to assess them.