Income-tax Act,1961
Act No : 43
Section :
Tax, clearance certificate 3.
230. Tax, clearance certificate3 (1) Subject to such exceptions as the Central Government may, by notification4 in the Official Gazette, specify in this behalf, 5[no person- (a) who is not domiciled in India; or (b) who is domiciled in India at the time of his departure, but- (ii) intends to proceed to another country on a work permit with the object of taking up any employment or other occupation in that country; or (iii) in respect of whom circumstances exist which in the opinion of an income-tax authority, render it necessary for him to obtain a certificate under this section, shall leave the territory of India] by land, sea or air unless he first ----------------------------------------------------------------------- 1 Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to the substitution, it read as under: "(2) Notwithstanding the issue of a certificate under section 222 to the Tax Recovery Officer where an assessee is in default or is deemed to be in default in making a payment of tax, the Assessing Officer may, if the assessee has property in a country outside India (being a country with which the Central Government has entered into an agreement for the recovery of income-tax under this Act and the corresponding law in force in that country), forward to the Board a certificate specifying the amount of arrears due from the assessee and the Board may take such action thereon as it may deem appropriate having regard to the terms of the agreement with such country." The italicised word was substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1989, w.r.e.f. 1-4-1988. 5 Substituted for "no person who is not domiciled in India, or who, even if domiciled in India at the time of his departure, has, in the opinion of an income-tax authority, no intention of returning to India, shall leave the territory of India" by the Direct Tax Laws (,Amendment) Act, 1987, w.e.f. 1-4-1989. ------------------------------------------------------------------------ 1.676 obtains from such authority as may be appointed' by the Central Government in this behalf (hereinafter in this section referred to as the "competent authority") a certificate stating that he has no liabilities under this Act, the Excess Profits Tax Act, 1940 (15 of 1940), the Business Profits Tax Act, 1947 (21 of 1947), the Indian Income-tax Act, 1922 (11 of 1922), the Wealth-tax Act, 1957 (27 of 1957), the Expenditure-tax Act, 1957 (29 of 1957) or the Gift-tax Act 1958 (18 of 1958), or that satisfactory arrangements have been made for the payment of all or any of such taxes which are or may become payable by that person: Provided that in the case of a person not domiciled in India the competent authority may, if it is satisfied that such person intends to return to India, issue an exemption certificate either in respect of a single journey or in respect of all journeys to be undertaken by that person within such period as may be specified in the certificate. (2)If the owner or charterer of any ship or aircraft carrying persons from any place in the territory of India to any place outside India allows any person to whom sub-section (1) applies to travel by such ship or aircraft without first satisfying himself that such person is in possession of a certificate as required by that sub- section, he shall be personally liable to pay the whole or any part of the amount of tax, if any, payable by such person as the 2[Assessing] Officer may, having regard to the circumstances of the case, determine. (3)In respect of any sum payable by the owner or charterer of any ship or aircraft under sub-section (2), the owner or charterer, as the case may be, shall be deemed to be an assessee in default for such sum, and such sum shall be recoverable from him in the manner provided in this Chapter as if it were an arrear of tax. 3 (4) The Board may make rules for regulating any matter necessary for, or incidental to, the purpose of carrying out the provisions of this section. Explanation.-For the purposes of this section, the expressions "owner" and "charterer" include any representative, agent or employee empowered by the owner or charterer to allow persons to travel by the ship or aircraft. 1[230A. Restrictions on registration of transfers of immovable property in certain cases2 (1)Notwithstanding anything contained in any other law for the time being in force, where any document required to be registered under the provisions of clause (a) to clause (e) of sub-section (1) of section 17 of the Indian Registration Act, 1908 (16 of 1908), purports to transfer, assign, limit, or extinguish the right, title or interest of any person to or in any property 3[* * *] valued at more than 4[five lakh] rupees, no registering officer appointed under that Act shall register any such document, unless the 5[Assessing] Officer certifies that- (a) such person has either paid or made satisfactory provision for payment of all existing liabilities under this Act, the Excess Profits Tax Act, 1940 (15 of 1940), the Business Profits Tax Act, 1947 (21 of 1947), the Indian Income-tax Act, 1922 (11 of 1922), the Wealth-tax Act, 1957 (27 of 1957), the Expenditure Tax Act, 1957 (29 of 1957), 6[the Gift-tax Act, 1958 (18 of 1958), the Super Profits Tax Act, 1963 (14 of 1963), and the Companies (Profits) Surtax Act, 1964 (7 of 1964)], or (b) the registration of the document will not prejudicially affect the recovery of any existing liability under any of the aforesaid Acts. 7(2) The application for the certificate required under sub- section (1) shall be made by the per-son referred to in that sub- section and shall be in such form and shall contain such particulars as may be prescribed. 8[(3) The provisions of sub-section (1) shall not apply in a case where the person referred to in that sub-section is any such institution, association or body, or belongs to any such class of institutions, associations or bodies, as the Board may, for reasons to be recorded in writing, notify in this behalf' in the Official Gazette.
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