Exit certificate requirement: pre-departure tax certificate now applies to non-domiciled persons, emigrants and work-permit departures. Amendment requires an income-tax certificate before departure for persons not domiciled in India, and for persons domiciled in India who intend to emigrate, intend to proceed abroad on a work permit to take up employment or other occupation, or in respect of whom circumstances exist that, in the opinion of an income-tax authority, make obtaining a certificate necessary.
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Provisions expressly mentioned in the judgment/order text.
Exit certificate requirement: pre-departure tax certificate now applies to non-domiciled persons, emigrants and work-permit departures.
Amendment requires an income-tax certificate before departure for persons not domiciled in India, and for persons domiciled in India who intend to emigrate, intend to proceed abroad on a work permit to take up employment or other occupation, or in respect of whom circumstances exist that, in the opinion of an income-tax authority, make obtaining a certificate necessary.
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