Tax clearance certificate in certain cases

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..... bility, if any, in respect of any income liable to tax in India. (2) The prescribed authority shall, on receipt of the undertaking, immediately issue to the person a no objection certificate for leaving India. (3) The owner, or charterer, of any ship, or aircraft, shall be personally liable to pay the whole, or any part, of the amount payable under this Code by any person required to obtain .....

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