Persons who require the tax clearance certificate before leaving India

[explorer101]

FOR INDIAN NATIONALS :-
As per Income tax Act

Persons who require the tax clearance certificate before leaving India.

4.Income Tax Clearance for leaving India is required by persons-

(a) not domiciled in India;
(b) domiciled in India at the time of departure but-
(i) intends to leave India as an immigrant or
(ii) intends to leave India on a work permit for employment or occupation abroad or
(iii) in respect of whom Income-tax authority considers that a clearance certificate is necessary.


see :-
http://www.incometaxindia.gov.in/publications/8_Tax_Clearances_1999/Chapter1.asp#PersonswhorequirethetaxclearancecertificatebeforeleavingIndia

also see this :-http://www.rediff.com/money/2006/apr/24tax.htm

Did anyone of you while leaving India to Canada had been asked by the immigration officer at airport to produce tax clearance certificate and if asked then what was the consequence.

 

[explorer101]

I found a notification dated 2003 as per it Income Tax Clearance certificate is not required for anyone going abroad to work/ study/ immigrate/ business. However IT Dept in case of any default may inform the Immigration Agency to ask for IT Clearance certificate from any specific person in case he is leaving India.

 

[explorer101]

Currently PAN card is mandatory for all Non Resident Indians.

First of all nobody asked here about requirement of PAN card. Anyway since you questioned and you yourself replied I must add some useful information :-

PAN card is not mandatory for NRI. Only in case the NRI is interested in investment & financial transactions carried in India. It serves as an Indian ID proof & needed for: stock investment, Demat account opening, buying real estate, opening bank account, get loan, rental income, foreign remittance.And once one have income from these sources , IT return will also have to be filed.

NRI's visiting India to meet relative, friends, tourism and you will not require any PAN Card.