Section 230 — Tax clearance certificate.

Tax clearance certificate.—3[(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 authorityas may be prescribed— (i) an undertaking in the prescribed formfrom his employer; or (ii) through whom such person is in receipt of the income, to the effect that tax payable by such person who is not domiciled in India shall be paid by the employer referred to in clause (i) or the person referred to in clause (ii), and the prescribed authorityshall, on receipt of the undertaking, immediately give to such person a no objection certificate, for leaving India: Provided that nothing contained in sub-section (1) shall apply to a person who is not domiciled in India but visits India as a foreign tourist or for any other purpose not connected with business, profession or employment. (1A) Subject to such exceptions as the Central Government may, by notification in the Official Gazette, specify in this behalf, every person, who is domiciled in India at the time of his departure from India, shall furnish, in the prescribed formto the income-tax authority or such other authority as may be prescribed— (a) the permanent account number allotted to him under section 139A:

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