Income-tax Clearance Certificate validity: applications accepted one month before expiry, issuance only after expiry. Income-tax Clearance Certificates for contractors have a one-year validity. Income-tax Officers must accept applications for fresh certificates one month before the existing certificate expires, but the new certificate shall be issued only after the prior certificate's validity has expired.
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Provisions expressly mentioned in the judgment/order text.
Income-tax Clearance Certificate validity: applications accepted one month before expiry, issuance only after expiry.
Income-tax Clearance Certificates for contractors have a one-year validity. Income-tax Officers must accept applications for fresh certificates one month before the existing certificate expires, but the new certificate shall be issued only after the prior certificate's validity has expired.
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