Tax Clearance Certificate requirement

[PRIYAM KHAMBHATA]

Respected Sir

My friend is Indian Citizen and also Ordinary Resident of India. He wants to visit outside India for 2-3 months. Should he apply to get Tax clearance as per New Income Tax Rules 2026. Under what circumstances, should we taken care for getting tax clearance certification under the newly Income tax rules 2026

Please guide me

AI Summary

Tax clearance certification requirements for foreign travel under the new income tax rules and when they apply to residents. Tax clearance certificate requirements under the new income tax rules are questioned in relation to an Indian citizen who is an ordinary resident of India and proposes to travel outside India for two to three months. The issue is whether such a person must obtain tax clearance certification before leaving India and, if so, in what circumstances the requirement applies. The subject matter concerns the scope and practical trigger for tax clearance certification for foreign travel under the newly introduced income tax rules.