Amendment of section 230

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.... the Official Gazette, specify in this behalf, no person,- (a) who is not domiciled in India; (b) who has come to India in connection with business, profession or employment; and (c) who has income derived from any source in India, shall leave the territory of India by land, sea or air unless he furnishes to such authority as may be prescribed- (i) an undertaking in the prescribed f....

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....in India at the time of his departure from India, shall furnish, in the prescribed form to the income-tax authority or such other authority as may be prescribed- (a) the permanent account number allotted to him under section 139A: Provided that in case no such permanent account number has been allotted to him, or his total income is not chargeable to income-tax or he is not required to obtai....