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of <h1>Amendment to Section 230: Non-domiciled individuals must ensure tax payment before leaving India for business or employment.</h1> Section 230 of the Income-tax Act was amended by the Finance Act, 2003, effective June 1, 2003. It stipulates that individuals not domiciled in India, who visit for business, profession, or employment and derive income from Indian sources, must provide an undertaking from their employer or income source guaranteeing tax payment before leaving India, unless visiting as tourists. Additionally, individuals domiciled in India must provide their permanent account number, travel purpose, and stay duration when departing. They must also obtain a certificate from the income-tax authority confirming no tax liabilities unless exempted by specific circumstances approved by the Chief Commissioner of Income-tax.
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