Clearance certificate u/s 230A.

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..... e of O&M Services. In the course of the review, the D.O.M.S highlighting the peculiar problems faced by the Department in the administration of Sec. 230A of the Income-tax Act. Para 5.21 of the Report reads as under:- 'It has been found that some Income-tax Officer issue clearance certificate for the registration of transfer of immovable property under section 230A to the assessees without consul .....

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..... defaulters against whom TRCs have been issued. CIT(R) Madras has issued such instruction to all Officers in Tamil Nadu Charge". 2. The findings of the Directorate of O&M Services have been considered by the Board and it has been decided to accept the recommendations made therein. It may be clarified in this connection that according to clause (b) of sub-section (1) of section 230A of the Income-t .....

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