{"id":5837,"date":"2018-03-22T14:28:55","date_gmt":"2018-03-22T08:58:55","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5837"},"modified":"2018-08-09T16:22:52","modified_gmt":"2018-08-09T10:52:52","slug":"rule-42-prescribed-authority-tax-clearance-certificates","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-42-prescribed-authority-tax-clearance-certificates\/","title":{"rendered":"Rule &#8211; 42, Prescribed authority for tax clearance certificates"},"content":{"rendered":"<div id=\"dvHtmlContent\" class=\"viewerContent\">\n<div>\n<div id=\"103520000000014916\">\n<div>\n<p><b>42<\/b><b>.<\/b>\u00a0(1) For the purposes of sub-section (1) of section 230, the prescribed authority shall be the Chief Commissioner of Income-tax or the Director-General of Income-tax, as the case may be, who has jurisdiction over the persons not domiciled in India or any other income-tax authority authorized by such Chief Commissioner or Director-General in this behalf.<\/p>\n<p>(2) For the purposes of sub-section (1A) of section 230, the prescribed authority shall be the Chief Commissioner of Income-tax having jurisdiction over the persons domiciled in India or any other income-tax authority authorized by him in this behalf :<\/p>\n<p><b>Provided<\/b>\u00a0that in the case of a person domiciled in India referred to in the first proviso to sub-section (1A) of section 230, the application shall be made to the Assessing Officer who has jurisdiction to assess such person.<\/p>\n<\/div>\n<div id=\"footnote\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"dvFooter\" class=\"viewerFooter\">\n<div class=\"section the_content has_content\">\n<div class=\"section_wrapper\">\n<div class=\"the_content_wrapper\">\n<div id=\"dvFooter\" class=\"viewerFooter\">\n<div class=\"section the_content has_content\">\n<div class=\"section_wrapper\">\n<div class=\"the_content_wrapper\">\n<div id=\"viewerContainer\">\n<div id=\"dvFooter\" class=\"viewerFooter\">\n<div class=\"section the_content has_content\">\n<div class=\"section_wrapper\">\n<div class=\"the_content_wrapper\">\n<p>Reference: www.incometaxindia.gov.in<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>42.\u00a0(1) For the purposes of sub-section (1) of section 230, the prescribed authority shall be<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[4860,8484,8490,8485,8491,3708,6512,463,5135,3876,8487,8488,1161,3581,8489,8486,8483,8492,4854,8482],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5837"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=5837"}],"version-history":[{"count":1,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5837\/revisions"}],"predecessor-version":[{"id":6988,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5837\/revisions\/6988"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5837"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}