TMI Blog2023 (1) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... given an undertaking as per Form 30A of the Income Tax Act, 1961 to the Income Tax Department in respect of any income tax liability which may become due and payable. Accordingly, reliance is placed upon the duly filled Form 30A which has been certified by the employer. As submitted by ld. Counsel for the Income Tax Department that if the company appears before the Income Tax Department or furnishes requisite documents relating to the Company and the Petitioner, the NOC under Form 30B, would be issued expeditiously. Let the company s official along with the Petitioner appear before the Income Tax Department on 7th February, 2023 - On the said date whatever documents or undertakings are required from the Petitioner or his employer, sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stay on the pretext of non-availability of International flights. Thus you are illegally staying In India. You have arrived in India on 16-01-2020, staying at TCL CSOT Project, Vikruthamala, Yerpedu Mandal, working in Sinoea Technological Engineering India Private Limited and taking salary from the company. You are staying In India for more than two (02) years. As per Income Tax Rules, if any foreigner stayed more than 182 days continuously In India is liable for tax compliance. But you have failed to upload Form No.30A addressed to the Income Tax Department for getting Form No.30B (No Objection Certificate). In view of the above, you are directed to make your arrangements to leave India on or before 15 days from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent No. 2- Foreigners Regional Registration Officer ( FRRO ). 5. The Petitioner had arrived in India on 16th January, 2020 upon invitation of his employer Sinoea Technological Engineering (India) Pvt. Ltd. The Petitioner was invited by the said company for rendering Engineering Consulting Services relating to the engineering project awarded by TCL CSOT Project. 6. It is stated by the Petitioner that the company was providing him accommodation, food, lodging and other expenses. The Petitioner began staying in India from January, 2020 and continues to stay in India till date. The Petitioner has himself stated in his Request for Income Tax Clearance dated 31st January, 2022 that he received consultancy fees from the company but according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... giving an undertaking to the Commissioner of Income Tax and applied for the issuance of the No-Objection Certificate (NOC) under Form 30B, on behalf of the Petitioner. The said Form 30B is to be issued by the Income Tax Department. However, the issuance of the same seems to have been delayed. 9. The case of the Petitioner is that the company i.e, his employer has given an undertaking as per Form 30A of the Income Tax Act, 1961 to the Income Tax Department in respect of any income tax liability which may become due and payable. Accordingly, reliance is placed upon the duly filled Form 30A which has been certified by the employer which having PAN No. AAZCS7048E. 10. It is submitted by ld. Counsel for the Income Tax Department that if t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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