Requirement of Tax Clearances Certificate in Exceptional cases of persons domiciled in India

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....lating to tax clearance certificates was amended by the Finance Act, 2003. The section was amended, inter alia, by way of insertion of a new sub-section (1A) which provides for the information to be furnished by persons domiciled in India at the time of leaving India. As per the said sub-section, persons who are domiciled in India are only required to furnish permanent account number, purpose of v....

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....tion of cases under the Income-tax Act or the Wealth-tax Act and it is likely that a tax demand will be raised against him, or (ii)  where the person has direct tax arrears exceeding Rs. 10 lakh outstanding against him which have not been stayed by any authority. 4. The Chief Commissioner of Income-tax, after satisfying himself that the departure of such persons from India wi....