https://www.taxtmi.com/acts?id=11000 A departing person must furnish an undertaking to the prescribed authority about arrangements for any Indian tax liability; the authority shall immediately issue a no objection certificate on receipt. The Board may prescribe the form, manner and circumstances for the undertaking. Owners or charterers (including their representatives, agents or employees) who allow departure without the certificate become personally liable as deemed assessees in default, and the amounts are recoverable as tax arrears. en-us Thu, 20 Aug 2009 13:53:19 +0530 Thu, 20 Aug 2009 13:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11000 A departing person must furnish an undertaking to the prescribed authority about arrangements for any Indian tax liability; the authority shall immediately issue a no objection certificate on receipt. The Board may prescribe the form, manner and circumstances for the undertaking. Owners or charterers (including their representatives, agents or employees) who allow departure without the certificate become personally liable as deemed assessees in default, and the amounts are recoverable as tax arrears. Act-Rules Bills Thu, 20 Aug 2009 13:53:19 +0530 https://www.taxtmi.com/acts?id=11000