https://www.taxtmi.com/manuals?id=8043 Section 420 establishes a tax-clearance framework for departure from India. Subject to notified exceptions, non-domiciled persons entering for business, profession or employment and deriving Indian-source income require an employer or income-payer undertaking before obtaining a no-objection certificate. Domiciled persons must furnish prescribed travel and identification particulars, while tax clearance certificates may be required only with recorded reasons and prior approval. Ship or aircraft owners and charterers who permit departure without the required certificate may become personally liable, deemed assessees in default, and subject to tax recovery. en-us Thu, 27 Aug 2026 16:36:00 +0530 Wed, 02 Sep 2026 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8043 Section 420 establishes a tax-clearance framework for departure from India. Subject to notified exceptions, non-domiciled persons entering for business, profession or employment and deriving Indian-source income require an employer or income-payer undertaking before obtaining a no-objection certificate. Domiciled persons must furnish prescribed travel and identification particulars, while tax clearance certificates may be required only with recorded reasons and prior approval. Ship or aircraft owners and charterers who permit departure without the required certificate may become personally liable, deemed assessees in default, and subject to tax recovery. Manuals Income Tax Thu, 27 Aug 2026 16:36:00 +0530 https://www.taxtmi.com/manuals?id=8043