Amendment of section 230.

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..... ssets) and Imposition of Tax Act, 2015 (22 of 2015.), shall be inserted with effect from the 1st day of October, 2024. - Clause 71 of the Bill seeks to amend section 230 of the Income-tax Act relating to tax clearance certificate. Sub-section (1A) of the said section, inter alia, provides that no person who is domiciled in India, shall leave India, unless he obtains a certificate from the income-t .....

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