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of <h1>Section 230: Documents, PAN, and tax-clearance required before departure; carriers liable if certificates not produced</h1> Section 230 requires certain persons departing India to furnish prescribed documentation before leaving: non-domiciled persons who earned Indian income must produce an undertaking from their employer or payer so tax will be paid, entitling them to a no-objection certificate; persons domiciled in India must furnish PAN (or prescribed certificate), purpose and estimated period of travel. An income-tax authority may require a tax-clearance certificate confirming no tax liabilities or satisfactory arrangements for payment. Ship and aircraft owners/charterers who allow departures without required certificates can be held liable and treated as assessee in default; the Board may make rules.
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