Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Tax clearance certificate requirement governs departure from India on request by customs officers. Any person leaving India must, on request by a Customs Officer, produce for examination the tax clearance certificate or the exemption certificate, as the case may be. The rule creates a travel-related compliance requirement under the Income-tax Rules and limits the obligation to production of the relevant certificate when demanded for customs verification before departure.
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.
Tax clearance certificate requirement governs departure from India on request by customs officers.
Any person leaving India must, on request by a Customs Officer, produce for examination the tax clearance certificate or the exemption certificate, as the case may be. The rule creates a travel-related compliance requirement under the Income-tax Rules and limits the obligation to production of the relevant certificate when demanded for customs verification before departure.
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