TMI BlogTax clearance certificateX X X X Extracts X X X X X X X X Extracts X X X X ..... ffect that tax payable by such person who is not domiciled in India shall be paid by the employer referred to in clause ( i ) or the person referred to in clause ( ii ), and the prescribed authority shall, on receipt of the undertaking, immediately give to such person a no objection certificate, for leaving India: Provided that nothing contained in sub-section (1) shall apply to a person who is not domiciled in India but visits India as a foreign tourist or for any other purpose not connected with business, profession or employment. (1A) Subject to such exceptions as the Central Government may, by notification in the Official Gazette, specify in this behalf, every person, who is domiciled in India at the time of his departure from I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the prior approval of the 5 [Principal Chief Commissioner or] Chief Commissioner of Income-tax.] (2) If the owner or charterer of any ship or aircraft carrying persons from any place in the territory of India to any place outside India allows any person to whom sub-section (1) 3 [or the first proviso to sub-section (1A)] applies to travel by such ship or aircraft without first satisfying himself that such person is in possession of a certificate as required by that sub-section, he shall be personally liable to pay the whole or any part of the amount of tax, if any, payable by such person as the 4 [Assessing] Officer may, having regard to the circumstances of the case, determine. (3) In respect of any sum payable by the owner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... render it necessary for him to obtain a certificate under this section, shall leave the territory of India by land, sea or air unless he first obtains from such authority as may be appointed by the Central Government in this behalf (hereinafter in this section referred to as the competent authority ) a certificate stating that he has no liabilities under this Act, the Excess Profits Tax Act, 1940 (15 of 1940), the Business Profits Tax Act, 1947 (21 of 1947), the Indian Income-tax Act, 1922 (11 of 1922), the Wealth-tax Act, 1957 (27 of 1957), the Expenditure-tax Act, 1957 (29 of 1957), or the Gift-tax Act, 1958 (18 of 1958), or that satisfactory arrangements have been made for the payment of all or any of such taxes which are or may beco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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