Tax clearance certificate [ Section 230 ]

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.... is in receipt of the income, to the effect that tax payable by such person who is not domiciled in India shall be paid by the employer referred to in clause (i) or the person referred to in clause (ii), and the prescribed authority shall, on receipt of the undertaking, immediately give to such person a no objection certificate in Form No. 30B and shall be valid for the period mentioned therein, for leaving India. Exception - The provision of section 230(1) shall not apply to a person - who is not domiciled in India but visits India as a foreign tourist or - for any other purpose not connected with business, profession or employment. A copy of the undertaking referred to in rule 43(1) (i.e. Form 30A) and the no-objection certificate ....

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.... certificate from the income-tax authority stating that he has no liabilities under this Act, or the Wealth-tax Act, 1957, or the Gift-tax Act, 1958, or the Expenditure-tax Act, 1987, [or the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015(inserted vide Finance (No. 2) Act, 2024)], 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. No income-tax authority shall make it necessary for any person who is domiciled in India to obtain a certificate under this section unless he records the reasons therefor and obtains the prior approval of the Principal Chief Commissioner or Chief Commissioner of Income-tax. Applies to tr....

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....al cases of persons domiciled in India (Instruction No 1, dated 5-2-2004) * In this regard, the Board hereby directs that tax clearance certificate, as required under the first proviso to section 230(1A), may be required to be obtained by persons domiciled in India in the following circumstances : * (i) where the person is involved in serious financial irregularities and his presence is necessary in investigation 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. * The Chief Commissioner of Income-tax, after satisfying himself ....