Tax clearance certificate.

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.... or employment; and (c) who has income derived from any source in India, shall leave the territory of India by land, sea or air unless he furnishes to such authority as prescribed- (i) an undertaking in the prescribed form from his employer; or (ii) through whom such person is in receipt of the income, to the effect that tax payable by such person who is not domici....

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....Number allotted to him under section 262; (b) the purpose of his visit outside India; and (c) the estimated period of his stay outside India. (4) Where no such Permanent Account Number has been allotted to him, or his total income is not chargeable to income-tax, or he is not required to obtain a Permanent Account Number under this Act, such person shall furnish a certificate ....

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....are or may become payable by that person. (6) No income-tax authority shall make it necessary for any person who is domiciled in India to obtain a certificate under this section unless- (a) he records the reasons therefor; and (b) obtains the prior approval of Principal Chief Commissioner or Chief Commissioner. (7) If the owner or charterer of any ship or aircraft carrying ....