Rule – 43, Forms and certificates for the purpose of sub-sections (1) and (1A) of section 230
March 22, 2018
Rule – 44A, Application for tax clearance certificate for registration of documents in certain cases
March 22, 2018

Rule – 44, Production of certificate

44. Any person leaving India shall, at the request of any Customs Officer, produce to him for examination the tax clearance certificate or the exemption certificate, as the case may be.

Reference: www.incometaxindia.gov.in

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