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SPECIMEN FORM OF THE COMMUNICATION FROM THE INCOME TAX AUTHORITY TO THE COLLECTORS OF CUSTOMS From The Assessing Officer, To The Collectors of Customs/Central Exercise & Land Customs, Sir, Whereas I have reason to believe that Shri...................of ...............(address)......................intends to proceed abroad and is not likely to return to India, and is being informed that he should obtain a tax clearance certificate under section 46A of the Indian Income-tax Act, 1922 before his departure. I request you to issue instructions to the customs authorities at the various air/sea ports in your jurisdiction to examine his tax clearance certificate when he arrives for clearance. They may also be advised that in the event of his failure to produce a tax clearance certificate, the officer-in-charge of the ship or aircraft by which he is travelling be informed of it in writing and that in the event of his being allowed to proceed without a tax clearance certificate the undersigned should be intimated of the fact. Yours faithfully Assessing Officer FORM OF GUARANTEE (On a non-judicial stamp paper of the appropriate amount) To The President of India through The Commissioner of Income - Tax, and [ Designation] The Assessing Officer [ Designation] Sir, In consideration of a certificate being issued by the Assessing Officer [WARD/ DISTRICT/ CIRCLE] under the provisions of section 230 of Income -tax Act, 1961 in the favour of [NAME OF ASSESSEE] hereinafter referred to as the assessee, notwithstanding that the assessee has not made satisfactory arrangements for the payment of all or any of the tax/taxes (which terms wherever they occur in these presents include penalty and interests) which are or may become due by [NAME OF ASSESSEE], and payable by him/her, we the undersigned [ NAME OF UNDERSIGNED], do hereby unconditionally and irrevocably guarantee due payment on demand to the Central Government of all the taxes which are or may become due and payable by the assessee, under the Indian Income-tax Act, 1922, the Income-tax Act, 1961, the Excess Profits Tax Act, 1940, the Business Profits Tax Act, 1957, the Expenditure Tax Act, 1957 and Gift Tax Act, 1968, or any one or more of the said Acts. 2. My/our liability under this guarantee shall be coextensive with that of the assessee. 3. I/We further agree that any amount certified by the Assessing Officer having jurisdiction in the case of assessee as due and payable by the assessee under all or any of the aforesaid enactments shall be accepted by me/us as the conclusive evidence of the said amount being due and payable as aforesaid, and no such amount shall, in any case and under any circumstances be disputed. 4. This guarantee shall apply to and secure the ultimate amount of tax which may be due from the assessee to the Central Government under all or any of the aforesaid enactments and it shall not be determined by me/us except on the term of my/our making full provisions for the payment of all such taxes to the satisfaction of the Assessing Officer having jurisdiction in the case. 5. Further, I/We expressly agree that my/our liability to pay such taxes to the Central Government under the terms of this guarantee shall not in any way be affected or discharged by reason of any time and/or any other indulgence (including the payment of tax by installments) being granted to the assessee, or by reason of any other arrangements for the payment of taxes under all or any of the aforesaid enactments being entered into with the assessee or his/her heirs or representatives, in exercise of all or any of the powers vested in the taxing authority under the said enactments and in particular that I/we, the guarantee by reason of exercise of those powers by the taxing authority or any deviations of these presents, or by releasing to the assessee any or all of his/her properties or assets; and it is also agreed that vis-a-vis the Central government I /we the guarantors hereby waive any of my/our rights as a surety or otherwise which may at any time be inconsistent with any of the provisions of the guarantee. 6. Further, I/ we hereby agree and declare that this guarantee shall not be determined or otherwise affected by any death, dissolution or liquidation, but shall remain in full force and virtue against me/us and my/our assets until such amount of tax as is or may become due and payable hereunder is paid in full. 7. It is further agreed that, apart from the other remedies open to the Central Government for recovering any tax which is or may become due and payable under this guarantee, you will all be entitled to recover the said tax from me/us as the guarantors on demand, in accordance with the rules contained in the Second Schedule to the Income-tax Act, 1961, and it will not be necessary for Government to take any legal proceedings against the assessee for the recovery of any tax as is aforementioned before issuing me/us for the recovery of the same. 8. It is further agreed that this guarantee shall cease to be operative three months after the return of the assessee to India, if and only if, the assessee remains in India for the said period of three months and I/we give prompt notice to the Assessing Officer having jurisdiction in the case of the assessee's return to India.
Place : Date : Signed in the presence of :- 1. [WITNESS] 2. [WITNESS] And certified as correct. ACCEPTED
FOR AND ON BEHALF OF THE PRESIDENT OF INDIA. F0RM OF AFFIDAVIT I................... son/daughter of....................age of.........................residing at .....................(here give bio-data, purpose of travel, occupation including detail of earnings for the last 5 years and bank account and about pocked expenses etc.) I, further declare that :- i) I had no sources of income during the past 5 years/or my income from all the sources was below taxable limit during the past 5 years. ii) I have no assets-movable or immovable. iii) I have no bank account ( If no bank account is Available) * (Strike off whichever is not applicable) Whatever has been stated above is true and correct.
Note : 1. This should be made on Rs. 10/- (Rupees ten only) Stamp paper and should be attested by Notary Public or Presidency Magistrate). 2. In case
the applicant has any source of income the appropriate yearly income therefrom
should be mentioned. Similarly, if the applicant has any assets or a bank
account, those details should be mentioned in affidavit. FORM NO. 31 ( See Rule 42) APPLICATION FOR A CERTIFICATE UNDER SECTION 230(1) OF THE INCOME - TAX, 1961. To The Assessing Officer Foreign Section.................... Sir, I request that a * Tax Clearance Certificate /an Exemption Certificate be granted to me. I give below the necessary particulars :- 1. Full Name of applicant (in block letters)............................. A. Present address .............................................................. B. Permanent address ........................................................ 2. Name of father (or husband) 3. Domicile and Nationality......................................................... 4. Nature of Business or Profession etc. in India............................. 5. Name of Income-tax Circle in which assessed and the Permanent Account No...............(if known).. 6. Whether exemption is claimed under any section of the Act, if so, which......................................... 7. Place(s) at which the Business or Profession is/was carried on ..................................................... 8. Date of arrival in India (when were the previous visit made and what were the periods of stay in each case).......................................... 9. Destination of journey................................ 10. Designation of the Assessing Officer, if any, who made the last assessment on the applicant.......... 11. Probable date of departure.................. 12. Mode of travel ( By Air/Sea/ Land*) 13. Date of intended return, if any.......................... 14. Passport No./Emergency certificate No............................... Issued on (date)............from (place and country)............................ I declare that to the best of my knowledge and belief, the information furnished in the application is correct, complete and has been stated truly. $ Authorisation form obtained from the Assessing Officer.............in enclosed herewith. Yours faithfully Signature (Applicant) Place : Date : * Delete the inappropriate words. $ This applies
only if the applicant is a person domiciled in India or a person who has
been assessed by an assessing Officer anywhere in India. INCOME-TAX RULES. 1962 FORM NO. 32 (See rule 42) Authorisation from Assessing/ Income-tax Officer Folio No. ............................. GOVERNMENT OF INDIA To, The 1[Assessing Officer], Foreign Section............................ 1. Full name (in block letters)............................. 2. Name of father (or husband).................................... 3. *Passport No./Emergency Certificate No.............................. * (i) The above mentioned applicant has been assessed/is assessable by me up to .............He/ She *has: * (a) no liabilities outstanding: (b) made satisfactory arrangements for the payment of tax due/which may become due in respect of the assessment upto date/up to ....................under the Income -tax Act, 1961 (43 of 1961), the Indian Income-tax Act, 1922 (11 of 1922), the Excess Profits Tax Act, 1940(15 of 1940), the Business Profits Tax Act, 1947 (21 of 1947), 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). He/she *may accordingly be issued a clearance certificate in form No. 33. *(ii) The above mentioned applicant is assessable in my jurisdiction. He/ She * intends traveling abroad leaving Indian by air/sea/land* from ............... As he/she* intends to return to India, he /she* may be given an exemption certificate in Form No. 34. Valid for presentation to Assessing Officer (Foreign Section ) within one month from date of issue. Place................. Assessing Officer Date..................... (SEAL) Designation Notes : 1. * Delete the inappropriate words or paragraphs. 2. Where the person applying for a tax clearance certificate or an exemption certificate is a person domiciled in India or is a person assessed by an Assessing Officer any where in India, the application for the certificate has to be accompanied by an authorisation in this from to be obtained from the Assessing Officer who has jurisdiction over the applicant. 3. This authorisation
form does not by itself constitute a tax clearance certificate or an exemption
certificate. CLEARANCE CERTIFICATE U/S 230 (1) FORM NO. 33 (See rule 43) Clearance Certificate under section 230(1) of the Income-tax Act, 1961. File No............. GOVERNMENT OF INDIA 1. Full name (in block letters) 2. Name of father (or husband) 3. Passport No. /Emergency certificate No............ This is to certify that above mentioned applicant has : * (a) no liabilities outstanding: * (b) made satisfactory arrangements for the payment of taxes which are or may become payable under the Income-tax Act,1961 (43 of 1961), the Indian Income -tax Act, 1922 (11 of 1922), the Excess Profits Tax Act, 1940 (15 of 1940), the Business Profits tax Act, 1947 (21 of 1947), 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). This certificate is valid for a journey or journeys to be commenced on or after.................and before........................... Place : Assessing Officer Date : Foreign Section * Strike
out the paragraph with is not applicable. INCOME - TAX RULES, 1962 FORM NO. 34 (See rule 43) Exemption certificate under proviso to section 230(1) of the Income -tax Act, 1961 Certificate No. ................ GOVERNMENT OF INDIA 1. Full name (in block letters)................................... 2. Name of father (or husband).............................. 3. Passport No. /Emergency Certificate No....................... This is to certify that the above mentioned applicant who intends to travel abroad is exempted from producing a Clearance Certificate under section 230(1) of the Income-tax, Act, 1961 (43 of 1961), in respect of journey/journeys to be under taken on or after.......................and before........................... Place : Assessing Officer Date : Foreign Section (SEAL)
DECLARATION 1. Name of the applicant : 2. Present address in India : 3. Permanent address in your own country : 4. Date of entry in India (latest) : 5. Previous
visit in India during last 8 years and 6. Nature of business /profession in the country where you are permanently settled : 7. Nationality : 8. Passport No. : 9. Business /profession in India if any and the purpose of visit : 10. Any income received or earned in India : 11. Please
state how you maintained yourself in India 12. Source
of journey ticket; PTA/purchased here/ 13. How much money brought by you TC/Cash. : 14. Remittance
received in India from abroad after 15. Details of Bank Account in India, if any : 16. Details
of investment made by you in your name 17. Details
of property or any other assets in India in 18. Have
you ever been assessed to income-tax I solemnly affirm that the declaration made above is correct to the best of my knowledge and belief. Signature of applicant.................... (Before me) Assessing Officer, Foreign Section Dated :
New Delhi. |
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