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of <h1>Income-Tax Clearance Certificate Not Required for Transactions Where Government is Transferor u/s 230A.</h1> Circular No. 191, dated March 4, 1976, addresses whether an Income-tax Clearance Certificate under Section 230A of the Income-tax Act, 1961, is required when the Government is the transferor in a transaction. The Board has determined that the term 'person' in Section 230A refers to entities obligated to pay income tax and other taxes under specified Acts. Consequently, Section 230A does not apply to cases involving the registration of documents where the Government is the transferor. This information should be communicated to all relevant officers.
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