https://www.taxtmi.com/acts?id=51965 Section 420 conditions departure on a tax clearance mechanism: non domiciled persons in India for business, profession or employment with Indian income must produce a prescribed undertaking from the employer or payer accepting tax liability for issuance of a no objection certificate; departing domiciliaries must furnish PAN, travel purpose and estimated period or a prescribed certificate. Authorities may require certificates where liabilities exist, subject to recorded reasons and senior approval; owners or charterers allowing departures without certificates incur recoverable liability and are deemed assessees in default. en-us Thu, 14 Aug 2025 18:22:19 +0530 Mon, 08 Sep 2025 12:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51965 Section 420 conditions departure on a tax clearance mechanism: non domiciled persons in India for business, profession or employment with Indian income must produce a prescribed undertaking from the employer or payer accepting tax liability for issuance of a no objection certificate; departing domiciliaries must furnish PAN, travel purpose and estimated period or a prescribed certificate. Authorities may require certificates where liabilities exist, subject to recorded reasons and senior approval; owners or charterers allowing departures without certificates incur recoverable liability and are deemed assessees in default. Act-Rules Income Tax Thu, 14 Aug 2025 18:22:19 +0530 https://www.taxtmi.com/acts?id=51965