803/CBDT.

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.... a tax clearance certificate (in Form No.33) stating that he has no liabilities outstanding under the IT Act and other allied Acts or that satisfactory arrangements have been made for the payment of all or any of such taxes which are or may become payable by that person. However, if the competent authority is satisfied that such a person intends to return to India, he may, under the proviso to sec....

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....f taxes due from him. 3. while the Board do not wish to interfere with the discretion vested in the officers competent to issue such certificates, they desire that, in the interest of revenue, they should be more careful in this behalf and that in future exemption certificates under the proviso to section 230(1) of the Act may be issued only in absolutely genuine cases. Further, to safeguard reve....