Sec. 230A of the I.T. Act, 1961-Whether certificate required when Government is transferor - Income Tax - 191/1976

Circular No. 191 Dated 4/3/1976 Subject: Sec. 230A of the I.T. Act, 1961-Whether certificate required when Government is transferor. The Board have considered the question whether an Income-tax Clearance Certificate under section 230A of the Income-tax Act, 1961, is necessary in a case where the Government is a transferor. They are advised that the expression "person" appearing in section 230A has been used only in the context of those entities which are required to pay income-tax and taxes under various Acts mentioned in clause (a) of sub-section (1) thereof. It, therefore, follows that section 230A is not applicable to those cases which involve registration of documents in which the Government is a transferor. (2) This may be brought to the notice of all the officers in your charge.