Requirement of Tax Clearances Certificate in Exceptional cases of persons domiciled in India

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..... ded by the Finance Act, 2003 . The section was amended, inter alia , by way of insertion of a new sub-section (1A) which provides for the information to be furnished by persons domiciled in India at the time of leaving India. As per the said sub-section, persons who are domiciled in India are only required to furnish permanent account number, purpose of visit outside India and estimated period of .....

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..... t is likely that a tax demand will be raised against him, or ( ii ) where the person has direct tax arrears exceeding Rs. 10 lakh outstanding against him which have not been stayed by any authority. 4. The Chief Commissioner of Income-tax, after satisfying himself that the departure of such persons from India will prejudicially affect the interest of revenue, may authorise the Assessing Officer to .....

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