PERSON NOT REQUIRED TO OBTAIN CLEARANCE CERTIFICATE FOR LEAVING INDIA

The government has by general notification exempted the following categories of persons, foreign nationals as well as Indian citizens, from the requirement of obtaining tax clearance certificates before leaving India-

1. Persons below the age of eighteen years.
2. Persons who are not domiciled in India provided that the person's continuous stay in India at the time does not exceed 120 days.
3. Person who are for the time being holding any civil post under the Union or a State or a local authority and all persons who are for the time being holding posts connected with defence. Their spouses are also exempt from this requirement.
4. Diplomatic Envoys accredited to India and their spouses.
5. Officials of the U.N.O and its specialised agencies, to whom the United Nations (Privilege and Immunities) Act, 1947 applies, and their spouses.
6. Officials of foreign government in India who are exempt from payment of Income Tax in India under an agreement between India and the foreign government, and the spouses of such officials.
7. Persons permitted by the Protector of Emigrants to depart out of India to Ceylon, Burma or Malaya for unskilled work.
8. Persons permitted by the Protector of Emigrants under the Indian Emigration Act, 1922 to be recruited for skilled work in overseas country except those in respect of whom the Protector of Emigrants declares that a Tax Clearance or an Exemption certificate is necessary.
9. Seamen holding Indian Continuous Discharge Certificates proceedings from India under an agreement of service with a ship owner or an agent or a Master of Ship provided that the employers agree to be responsible for the payment of tax due from the seamen in respect of their wages.
10. Seamen holding Foreign Continuous Discharge Certificates proceeding from India under an agreement of service with the ship owner or an agent or Master of Ship provided that their preceding stay in India was of a duration not exceeding 90 days.
11. Persons proceeding on pilgrimage by sea to Haj provided they travel in deck class on pilgrim ships with return tickets, hold pilgrim passes and are not in possession of international passports.
12. Persons proceedings on pilgrimage by sea to Iran and Iraq, provided they travel in deck class with return tickets, hold pilgrim passes, and are not in possession of international passports.