Tax clearance certificate in certain cases.

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....in respect of any income 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 ....

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....icate for leaving India.    (6) The owner, or charterer, of any ship, or aircraft, shall be personally liable to pay the whole, or any part, of the amount payable under this Code by any person required to obtain a no objection certificate in accordance with the foregoing sub-sections if the person leaves India, without the possession of the certificate, in the ship, or aircraft, of th....