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,-
shall leave the territory of India by land, sea or air unless he furnishes to such authority as may be prescribed-
| (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, |
| (i) | - | an undertaking in the prescribed form from his employer; or |
| (ii) | - | Google Play store
24 October 2026
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