Tax clearance certificate

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....oyment; 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 may be 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 domicil....

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....ia; and (c) the estimated period of his stay outside India, to the income-tax authority or such other authority in such form, as may be prescribed. (4) Where no such Permanent Account Number has been allotted to any person referred to in sub-section (3), or his total income is not chargeable to income-tax, or he is not required to obtain a Permanent Account Number under this Act, su....

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....actory arrangements have been made for the payment of all or any of such taxes which 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 C....