Clearance certificate procedure: incorporate proof and officer satisfaction required, but No Objection Certificates from shareholders not mandated. The application for a tax Clearance Certificate from a public limited company must include the incorporation certificate and proof of public company status; the Income-tax Officer must be satisfied there is no information that persons with substantial interest are deliberately not filing returns, evading tax, or obstructing assessments. Officers shall not require a separate No Objection Certificate from directors or substantial shareholders and must be informed to implement this dispensation.