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The existing provisions of section 230(1A) of the Income-tax Act, 1961, require obtaining a tax clearance certificate from income-tax authorities before leaving India, confirming no outstanding liabilities under specified Acts. To include liabilities under the Black Money Act, 2015, it is proposed to insert a reference to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 in section 230(1A) for obtaining the tax clearance certificate. This amendment will take effect from October 1, 2024.