Requirement of tax clearance certificate

A person leaving India by land, sea, or air is required to obtain from the Competent Authority a certificate that he has no liabilities under the Direct Tax Laws or that he has made satisfactory arrangements for payment of his existing tax liabilities and for the payment of the tax that may become payable by him. The tax clearance certificate will be in Form No. 33.

The A.C. / I.T.O. (Foreign Section) is the Competent Authority for issuing such clearance certificate. Their offices are located in different cities in the country. Information regarding the same can be obtained from the local Public Relation Officer of the Income Tax Department.

But the A.C./I.T.O. (Foreign Section) will in most cases require the applicant to submit a clearance certificate in Form No. 32 from the assessing officer exercising jurisdiction over the territorial area where he normally resides.