No objection certificate enables exit clearance for non domiciled persons once income tax authority certifies compliance and validity. Form No. 30B is an administrative No Objection Certificate under Section 230(1) certifying that the Income tax Department has no objection to a person not domiciled in India leaving India by air, sea or land. The form records full name, parentage, passport or emergency certificate number, and specifies the journey validity period; it must be attested and sealed by the prescribed authority.
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Provisions expressly mentioned in the judgment/order text.
No objection certificate enables exit clearance for non domiciled persons once income tax authority certifies compliance and validity.
Form No. 30B is an administrative No Objection Certificate under Section 230(1) certifying that the Income tax Department has no objection to a person not domiciled in India leaving India by air, sea or land. The form records full name, parentage, passport or emergency certificate number, and specifies the journey validity period; it must be attested and sealed by the prescribed authority.
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