Tax clearance certificate.
37230. 38[(1) Subject to such exceptions as the Central Government may, by
notification in the Official Gazette, specify in this behalf, no person,—
(a) who is not domiciled in India;
(b) who has come to India in connection with
business, profession 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 authority39 as may be prescribed—
(i) an undertaking in the prescribed form40 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 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 authority41 shall, on receipt of the undertaking, immediately
give to such person a no objection certificate42, for leaving India:
Provided that nothing contained in sub-section (1) shall 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.
(1A) Subject
to such exceptions as the Central Government may, by notification in the
Official Gazette, specify in this behalf, every person, who is domiciled in
India at the time of his departure from India, shall furnish, in the prescribed
form43 to the income-tax authority or such other authority as may be
prescribed44—
(a) the permanent account number allotted to him
under