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of <h1>Chief Commissioner or Director-General Authorized to Issue Tax Clearance Certificates Under Income Tax Rules, 1962, Section 230</h1> The prescribed authority for issuing tax clearance certificates under the Income Tax Rules, 1962, is the Chief Commissioner of Income-tax or the Director-General of Income-tax, depending on jurisdiction. For individuals not domiciled in India, the authority is the Chief Commissioner or Director-General with jurisdiction, or an authorized income-tax authority. For those domiciled in India, it is the Chief Commissioner with jurisdiction or an authorized authority. If the individual is domiciled in India as specified in the first proviso to sub-section (1A) of section 230, the application should be submitted to the Assessing Officer with jurisdiction over that individual.
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