https://www.taxtmi.com/forum/issue?id=120888 The requirement of obtaining a Tax Clearance Certificate before departure from India arises only in limited cases and is not a universal condition for travel. It is triggered only when the Assessing Officer, on the basis of material on record and with prior approval of the competent authority, directs that clearance is necessary to protect revenue. Mere foreign travel, including short-term travel, does not by itself create any obligation to obtain the certificate. en-us Wed, 29 Apr 2026 22:07:33 +0530 Fri, 01 May 2026 01:46:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120888 The requirement of obtaining a Tax Clearance Certificate before departure from India arises only in limited cases and is not a universal condition for travel. It is triggered only when the Assessing Officer, on the basis of material on record and with prior approval of the competent authority, directs that clearance is necessary to protect revenue. Mere foreign travel, including short-term travel, does not by itself create any obligation to obtain the certificate. Discussion-Forum Income Tax Wed, 29 Apr 2026 22:07:33 +0530 https://www.taxtmi.com/forum/issue?id=120888