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of <h1>Assessing Officer Must Decide on Tax Clearance Certificate Within 60 Days Under Rule 44A; Reasons Required for Refusal.</h1> Within 60 days of receiving an application under rule 44A, the Assessing Officer must decide on granting a tax clearance certificate. If satisfied that the applicant has settled or adequately arranged for all existing tax liabilities, or that document registration will not hinder liability recovery, the certificate is granted and sent to the registering officer. If not satisfied, the officer must issue a written order refusing the certificate, detailing the reasons for refusal.
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