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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax clearance authority allocation by domicile directs where applications must be filed and who may be authorized to issue certificates.</h1> 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.

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