https://www.taxtmi.com/acts?id=3843 Any person leaving India must, on request by a Customs Officer, produce for examination the tax clearance certificate or the exemption certificate, as the case may be. The rule creates a travel-related compliance requirement under the Income-tax Rules and limits the obligation to production of the relevant certificate when demanded for customs verification before departure. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 May 2026 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3843 Any person leaving India must, on request by a Customs Officer, produce for examination the tax clearance certificate or the exemption certificate, as the case may be. The rule creates a travel-related compliance requirement under the Income-tax Rules and limits the obligation to production of the relevant certificate when demanded for customs verification before departure. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3843