Income-tax Act, 1961

Section - 230 - Tax clearance certificate

Tax clearance certificate.

230. (1) Subject to such exceptions as the Central Government may, by notification in the Official Gazette, specify in this behalf, no person,-

(a)- who is not domiciled in India;
(b)- who has come to India in connection with business, profession or employment; and
(c)- who has income derived from any source in India,
shall leave the territory of India by land, sea or air unless he furnishes to such authority as may be prescribed-

(i)- an undertaking in the prescribed form from his employer; or
(ii)-Google Play store