Tax clearance certificate simplified for foreign employees when employer provides a guarantee covering tax liabilities during contract plus two years. One-time tax clearance certificates are available for non-domiciled foreign employees with fixed tenures up to five years when the employer furnishes a prescribed guarantee to pay any tax found due during the contract period plus two years; the guarantee may cover spouse and dependants. The procedure applies only to Indian employers or foreign employers assessed in India with a fixed place of business. Assessing Officers will issue certificates valid until the contract end date stated in the guarantee, and revenue authorities may withdraw the facility in suitable cases.