Tax clearance certificate requirement restricts departure until tax liabilities are secured or satisfactory payment arrangements are made. Section 230 conditions departure from India on furnishing prescribed tax-clearance documentation: non-residents employed or engaged in India must produce an undertaking from employer/payor securing tax payment to obtain a no-objection certificate; residents must provide PAN (or prescribed substitute), travel purpose and estimated duration and, where an income-tax authority deems necessary with recorded reasons and prior senior approval, obtain a certificate confirming no tax liabilities or satisfactory arrangements for payment. Carriers allowing non-compliant departures become personally liable and deemed assessees in default; the Board may make implementing rules.