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 Certificate requirement applies only in exceptional revenue-risk cases, not for ordinary short-term foreign travel.
The requirement of obtaining a Tax Clearance Certificate before departure from India arises only in limited cases and is not a universal condition for travel. It is triggered only when the Assessing Officer, on the basis of material on record and with prior approval of the competent authority, directs that clearance is necessary to protect revenue. Mere foreign travel, including short-term travel, does not by itself create any obligation to obtain the certificate.