No Objection Certificate and disclosure form govern departure details, identity particulars, and verification requirements for non-domiciled persons. A prescribed No Objection Certificate is issued for a person not domiciled in India, certifying that the Income-tax Department has no objection to the person leaving India by air, sea or land. The certificate records personal particulars, passport or emergency certificate details, and a validity period limited to journeys commenced within the stated dates. A separate prescribed form requires furnishing detailed particulars, including name, PAN, address, contact details, business or profession in India, purpose of visit outside India, stay period, and passport details, with verification of truth and completeness.
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Provisions expressly mentioned in the judgment/order text.
No Objection Certificate and disclosure form govern departure details, identity particulars, and verification requirements for non-domiciled persons.
A prescribed No Objection Certificate is issued for a person not domiciled in India, certifying that the Income-tax Department has no objection to the person leaving India by air, sea or land. The certificate records personal particulars, passport or emergency certificate details, and a validity period limited to journeys commenced within the stated dates. A separate prescribed form requires furnishing detailed particulars, including name, PAN, address, contact details, business or profession in India, purpose of visit outside India, stay period, and passport details, with verification of truth and completeness.
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