Clause 228 - Tax clearance certificate in certain cases. - Direct Taxes Code, 2010

Tax clearance certificate in certain cases. 228. (1) No person shall leave the territory of India unless he furnishes to such authority as may be notified an undertaking to the effect that he has made satisfactory arrangement for discharging his tax liability, if any, in respect of any income or wealth liable to tax in India. (2) The person referred to in sub-section (1) shall be a person— (a) who is not domiciled in India; (b) who has come to India in connection with a business or employment; and (c) who has income derived from any source in India. (3) Every person, who is domiciled in India at the time of his departure from India, shall— (a) furnish to the notified authority such particulars as may be prescribed; and (b) obtain a certificate from the notified authority that he has no liability, if in the opinion of the Assessing Officer it is necessary for such person to obtain such certificate. (4) The Central Government may notify the class of persons to whom the provisions of sub-section (1) or sub-section (3) shall not apply. (5) The notified authority shall, on receipt of the undertaking or particulars referred to in sub-section (1) or sub-section (3), immediately issue to the person a no objection certificate for leaving India. (6) The owner, or charterer, of any ship, or aircraft, shall be personally liable to pay the whole, or any part, of the amount payable under this Code by any person required to obtain a no objection certificate in accordance with the foregoing sub-sections if the person leaves India, without the possession of the certificate, in the ship, or aircraft, of the owner or the charterer. (7) The owner, or charterer, of any ship, or aircraft, shall be deemed to be an assessee in default in respect of the liability created under sub-section (6) and such amount shall be recoverable from him in the manner provided in this Chapter as if it were tax arrears. (8) The Board may, having regard to the interests of revenue, prescribe:— (a) the circumstances; (b) the form and the manner, in which the undertaking is to be furnished; and (c) any other matter connected therewith. (9) In this section, the expressions "owner" and "charterer" include any representative, agent or employee authorised by the owner, or charterer, to allow persons to travel by the ship or aircraft.