PROCEDURE FOR OBTAINING THE CLEARANCE CERTIFICATE (TO WHOM TO APPLY):-

A) In the case of a domiciled person:

1. Who is an existing taxpayer - he should apply to his Assessing Officer.
2. Who is not an existing taxpayer - he should apply to the Assessing Officer who has the jurisdiction over the taxpayer in the territorial area where he normally resides.
3. Who does not know his Assessing Officer having jurisdiction over the territorial area where he normally resides - he should normally ascertain this from the local Income Tax Officer or the P.R.O of the Income tax department and apply to him.

B) If the person is not domiciled - he should make an application to the A.C./I.T.O. Foreign Section of the area.