Exit tax compliance: employers must guarantee tax for departing non domiciled earners; residents must furnish PAN and possible clearance. Departure controls require non domiciled persons earning Indian income to furnish a prescribed undertaking from their employer or payor guaranteeing payment of tax, upon which the prescribed authority must immediately grant a no objection certificate; foreign tourists and non business visitors are excluded. Domiciled persons must furnish PAN (or prescribed certificate), purpose and estimated duration of stay; if circumstances render it necessary the income tax authority may require a tax clearance certificate confirming no liabilities or satisfactory payment arrangements, but only after recording reasons and obtaining prior Chief Commissioner approval.
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.
Exit tax compliance: employers must guarantee tax for departing non domiciled earners; residents must furnish PAN and possible clearance.
Departure controls require non domiciled persons earning Indian income to furnish a prescribed undertaking from their employer or payor guaranteeing payment of tax, upon which the prescribed authority must immediately grant a no objection certificate; foreign tourists and non business visitors are excluded. Domiciled persons must furnish PAN (or prescribed certificate), purpose and estimated duration of stay; if circumstances render it necessary the income tax authority may require a tax clearance certificate confirming no liabilities or satisfactory payment arrangements, but only after recording reasons and obtaining prior Chief Commissioner approval.
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