Tax clearance certificate in certain cases.

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....ome or wealth liable to tax in India. (2) The person referred to in sub-section (1) shall be a person— (a) who is not domiciled in India; (b) who has come to India in connection with a business or employment; and (c) who has income derived from any source in India. (3) Every person, who is domiciled in India at the time of his departure from India, shall— (a) furnish to the notifie....

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.... in accordance with the foregoing sub-sections if the person leaves India, without the possession of the certificate, in the ship, or aircraft, of the owner or the charterer. (7) The owner, or charterer, of any ship, or aircraft, shall be deemed to be an assessee in default in respect of the liability created under sub-section (6) and such amount shall be recoverable from him in the manner provi....