Tax clearance requirement may be imposed for departing residents when financial irregularities or significant direct tax arrears risk revenue. The amendment limits departing residents to furnishing PAN, purpose and estimated stay, but permits a tax clearance certificate in exceptional cases after Chief Commissioner approval where departure would prejudice revenue-notably for persons involved in serious financial irregularities or with substantial unstayed direct tax arrears-with the authorized Assessing Officer informing immigration authorities.
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.
Tax clearance requirement may be imposed for departing residents when financial irregularities or significant direct tax arrears risk revenue.
The amendment limits departing residents to furnishing PAN, purpose and estimated stay, but permits a tax clearance certificate in exceptional cases after Chief Commissioner approval where departure would prejudice revenue-notably for persons involved in serious financial irregularities or with substantial unstayed direct tax arrears-with the authorized Assessing Officer informing immigration authorities.
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