Section 91 - Amendment of section 230 - Direct Tax Laws (Amendment) Act, 1987

91. Amendment of section 230. In section 230 of the Income-tax Act, in sub-section (1), for the portion beginning with the words no person who is not domiciled in India , and ending with the words shall leave the territory of India , the following shall be substituted, namely :- no person - (a) who is not domiciled in India; or (b) who is domiciled in India at the time of his departure, but- (i) intends to leave India as an emigrant; or (ii) intends to proceed to another country on a work permit with the object of taking up any employment or other occupation in that country; or (iii) in respect of whom circumstances exist which in the opinion of an income-tax authority, render it necessary for him to obtain a certificate under this section, shall leave the territory of India .