Tax clearance certificates: prescribed authority depends on domicile and jurisdiction, with applications filed before the assessing officer. Prescribed authorities for tax clearance certificates are fixed by domicile and jurisdiction under section 420. For persons not domiciled in India, the Chief Commissioner of Income-tax or the Director-General of Income-tax having jurisdiction, or an authorised income-tax authority, is the prescribed authority. For persons domiciled in India, the prescribed authority is the Chief Commissioner of Income-tax having jurisdiction, or an authorised income-tax authority. Applications under section 420(5) must be filed with the Assessing Officer having jurisdiction to assess the person concerned.