Tax clearance certificate requirement applies on departure from India when requested by Customs Officer for verification. Any person leaving India may, at the request of a Customs Officer, be required to produce for examination the tax clearance certificate or the exemption certificate, as the case may be. The rule imposes a departure-stage compliance requirement and permits customs verification of the relevant certificate. A correction note records that the numbered sub-rule marking was later corrected by notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax clearance certificate requirement applies on departure from India when requested by Customs Officer for verification.
Any person leaving India may, at the request of a Customs Officer, be required to produce for examination the tax clearance certificate or the exemption certificate, as the case may be. The rule imposes a departure-stage compliance requirement and permits customs verification of the relevant certificate. A correction note records that the numbered sub-rule marking was later corrected by notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.