Tax clearance certificate in the case of a foreign employee not domiciled in India-Simplification of procedure-Regarding

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..... t has been prescribed, inter alia, that a person who is not domiciled in India cannot leave the territory of India by land, sea or air unless he obtains a certificate from the "Competent Authority" that he has no liability under various Acts mentioned therein, or that satisfactory arrangements have been made for the payment of all or any of such taxes which are or may become payable by that person .....

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..... mployee wants to go abroad, is cumbersome and time consuming. In order to alleviate this difficulty, it has been decided to provide the facility of one-time clearance certificate to the foreign employee not domiciled in India who has a fixed tenure of service in India up to five years, to travel abroad any number of times during the period of the contract of his service. 4. This one-time clearanc .....

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..... ss in India. Where the foreign employee is not interested in obtaining such a guarantee from the employer or the employer is not willing to furnish such a guarantee, the hitherto existing procedure will continue to be followed. 5. In cases where the guarantee in the revised form is furnished, the tax clearance certificate to be issued by the Assessing Officer, foreign section will be made valid f .....

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