803/CBDT.

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....ea or air unless he first obtains from the competent authority 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 perso....

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.... did not return to India leading to difficulties in collection of 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 i....