https://www.taxtmi.com/acts?id=11885 A statutory requirement compels certain departing persons to furnish an undertaking or, where prescribed, particulars and obtain a no objection certificate confirming arrangements for discharge of tax liabilities arising from Indian income or wealth; the Central Government may exempt classes. The notified authority must issue the certificate on receipt. Owners or charterers of ships or aircraft (and their authorised agents) are personally liable and deemed assessess in default for amounts payable by passengers who depart without the certificate, recoverable as tax arrears. The Board may prescribe circumstances, form and manner for undertakings and related matters. en-us Fri, 17 Sep 2010 11:43:51 +0530 Fri, 17 Sep 2010 11:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11885 A statutory requirement compels certain departing persons to furnish an undertaking or, where prescribed, particulars and obtain a no objection certificate confirming arrangements for discharge of tax liabilities arising from Indian income or wealth; the Central Government may exempt classes. The notified authority must issue the certificate on receipt. Owners or charterers of ships or aircraft (and their authorised agents) are personally liable and deemed assessess in default for amounts payable by passengers who depart without the certificate, recoverable as tax arrears. The Board may prescribe circumstances, form and manner for undertakings and related matters. Act-Rules Bills Fri, 17 Sep 2010 11:43:51 +0530 https://www.taxtmi.com/acts?id=11885