Tax clearance authority designation and prescribed forms govern departure clearance, undertakings and acceptance of assessing-officer tax determinations. The amendment designates the Chief Commissioner or Director-General (or authorised income-tax authorities) as the prescribed authority to issue No-Objection and tax clearance certificates, with Assessing Officers handling certain domiciled-person applications. It prescribes Forms No. 30A to 33 setting out undertakings, no-objection certificates, information returns, applications and clearance certificates including required particulars, validity periods, acceptance of assessing-officer assessments, forwarding obligations and omission of Forms No. 32 and 34.