Certificate for travel outside India requires identity details, tax status declaration, and passport information under the prescribed income-tax form. Prescribes Form No. 157 as the certificate to be furnished under section 420(4) read with rule 228 to the prescribed authority by a person proposing to go outside India. The form requires particulars of identity, contact information, business or profession in India, purpose of travel, expected period of stay, and passport or emergency certificate details. It also requires the declarant to certify one of three eligibility bases: that no permanent account number has been allotted, that total income is not chargeable to tax, or that a permanent account number is not required under the Act or the repealed Income-tax Act, 1961.
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Provisions expressly mentioned in the judgment/order text.
Certificate for travel outside India requires identity details, tax status declaration, and passport information under the prescribed income-tax form.
Prescribes Form No. 157 as the certificate to be furnished under section 420(4) read with rule 228 to the prescribed authority by a person proposing to go outside India. The form requires particulars of identity, contact information, business or profession in India, purpose of travel, expected period of stay, and passport or emergency certificate details. It also requires the declarant to certify one of three eligibility bases: that no permanent account number has been allotted, that total income is not chargeable to tax, or that a permanent account number is not required under the Act or the repealed Income-tax Act, 1961.
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