NO NEED FOR TAX CLEARANCE CEARTIFICATE BEFOR LEAVING THE COUNTRY

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The Ministry of Finance & Company Affairs has decided that from now onwards, any person, who is not domiciled in India or who is domiciled in India at the time of his departure but intends to leave India as an emigrant or intends to proceed to another country on a work permit with the object of taking up any employment or other occupation in that country will not require to obtain a tax clearance certificate from Income-Tax Authorities and furnish the same to airlines etc. before leaving the territory of India by land/sea/air except in cases of those persons where the Income-Tax Authorities specifically notify the emigration authorities to the effect that such persons should not be allowed to leave India without obtaining a Tax Clearance Certificate. The above change in the Section 230 of the Income-Tax Act, 1961 is in accordance with the suggestion made by Task Force on Direct Taxes.