https://www.taxtmi.com/acts?id=4088 Section 230 conditions departure from India on furnishing prescribed tax-clearance documentation: non-residents employed or engaged in India must produce an undertaking from employer/payor securing tax payment to obtain a no-objection certificate; residents must provide PAN (or prescribed substitute), travel purpose and estimated duration and, where an income-tax authority deems necessary with recorded reasons and prior senior approval, obtain a certificate confirming no tax liabilities or satisfactory arrangements for payment. Carriers allowing non-compliant departures become personally liable and deemed assessees in default; the Board may make implementing rules. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 16:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4088 Section 230 conditions departure from India on furnishing prescribed tax-clearance documentation: non-residents employed or engaged in India must produce an undertaking from employer/payor securing tax payment to obtain a no-objection certificate; residents must provide PAN (or prescribed substitute), travel purpose and estimated duration and, where an income-tax authority deems necessary with recorded reasons and prior senior approval, obtain a certificate confirming no tax liabilities or satisfactory arrangements for payment. Carriers allowing non-compliant departures become personally liable and deemed assessees in default; the Board may make implementing rules. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4088