Denial of income tax clearance for contractors penalised or convicted enforces a time bound bar from government contracting. Denial of income-tax clearance certificates is required for contractors penalised for concealment or convicted for specified tax or related offences on or after April 1, 1975; the prohibition period is three years reckoned from the date of the penalty order (or its confirmation on appeal) or from the date of conviction, with the earlier of conviction date or tribunal confirmation governing where both penalty and conviction proceedings occur. The amended clearance form requires detailed five year assessment and contract receipt disclosures, verification by the Income tax Officer, and certification that the prohibition period has expired before a certificate is issued.
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.
Denial of income tax clearance for contractors penalised or convicted enforces a time bound bar from government contracting.
Denial of income-tax clearance certificates is required for contractors penalised for concealment or convicted for specified tax or related offences on or after April 1, 1975; the prohibition period is three years reckoned from the date of the penalty order (or its confirmation on appeal) or from the date of conviction, with the earlier of conviction date or tribunal confirmation governing where both penalty and conviction proceedings occur. The amended clearance form requires detailed five year assessment and contract receipt disclosures, verification by the Income tax Officer, and certification that the prohibition period has expired before a certificate is issued.
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