Notification No          :      299
Date of Issue            :      21/11/2003
Notification No : 299 Date of Issue : 21/11/2003

Income-Tax (Twenty-Eighth Amendment) Rules, 2003

Preamble

In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

Rule 2

Amendment in rule 42, rule 43 and Forms

In the Income-tax Rules, 1962,-

(a) in Part IX, for rules 42 and 43, the following rules shall be substituted, namely: –

42. Prescribed authority for tax clearance certificates.

(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.

(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:

Provided that in the case of a person domiciled in India referred to in the first proviso to subsection (1A) of section 230, the application shall be made to the Assessing Officer who has jurisdiction to assess such person.

43. Forms and certificates for the purpose of sub-sections (1) and (1A) of section 230.

(1) An undertaking to be furnished to the prescribed authority by a person not domiciled in India from the persons referred to in clause (i) or clause (ii), as the case may be, shall be in Form No. 30A.

(2) A No-Objection Certificate to be issued by the prescribed authority under sub-section (1) of section 230 shall be in Form No. 30B and shall be valid for the period mentioned, therein.

(3) The information to be furnished by a person domiciled in India shall be in Form No. 30C.

(4) An application under the first proviso to sub-section (1A) of section 230 may be made in Form No. 31.

(5) A tax clearance certificate issued under the first proviso to sub-section (1A) of section 230 shall be in Form No. 33 and shall be valid for the period mentioned therein.

(6) A copy of the undertaking referred to in sub-rule (1) and the non-objection certificate referred to in sub-rule (2) shall be forwarded to the Chief Commissioner or Director General, as the case may be, having jurisdiction over the persons referred to in clause (i) or clause (ii) of sub-section (1) of section 230.”;

(b) in Appendix II,-

(A) after Form No. 30, the following forms shall be inserted, namely:-

FORM NO.30A

[See rule 43]
Form of undertaking to be furnished under sub-section (1) of section 230 of the Income-tax Act, 1961

To,

………………………………

………………………………

[Designation of the Prescribed Authority]

In consideration of a no-objection certificate to be issued under the provisions of sub-section (1) of section 230,

*I/we hereby undertake to pay to the Government of India the taxes which are or may become payable under the Wealth-tax Act, 1957 (27 of 1957), the Gift-tax Act, 1958 (18 of 1958), the Income-tax Act, 1961 (43 of 1961) or the Expenditure-tax Act, 1987 (35 of 1987) in respect of the income earned during the period of employment under *me/us/income received from *me/us by the person whose details are given below:

1. Full Name (in Block letters):

2. Name of Father (or Husband):

3. Passport No./Emergency Certificate No.:

Issued on ……………………………… (date) from

…………………………….. (place & country)

2. *My/Our Permanent Account Number (PAN) is ……………………………

3. *I/We further undertake that any amount certified by the Assessing Officer having jurisdiction in the case of the person referred to above as due and payable by him under all or any of the aforesaid enactments or other enactment(s) shall be accepted by me/us as conclusive evidence of the said amount being due and payable as aforesaid, and no such amount shall, in any case and under any circumstances, be disputed.

4. Further, *I/we hereby undertake and declare that this undertaking shall not be determined or otherwise affected by any death/dissolution or liquidation, but shall remain in full force and effect against *me/us and

*my/our estate/assets until such amount of tax as is or may become due and payable hereunder is paid in full.

5. *1/we further undertake that without prejudice to any other remedies open to the Central Government for recovering any tax which is or may become due and payable under this undertaking, the Central Government will be entitled to recover the said tax from *me/us, in accordance with the rules contained in the Second Schedule to the Income-tax Act, 1961, or any modification thereof from time to time, and it shall not be necessary for the Central Government to initiate and/or exhaust any legal proceedings against the assessee(s) for the recovery of any tax as is aforementioned before suing me/us for the recovery of the same.

………………………………………………………..
*[Employer referred to in clause (i) of section 230(1)]
or
*[Any other person referred to in clause (ii) of section 230(1)]


Place :

Date :

*Delete whichever is not applicable.

FORM NO. 30B

[See rule 43]
No-Objection Certificate for a person not domiciled in India under section 230(1) of the Income-tax Act, 1961.

Folio No …………..
GOVERNMENT OF INDIA

This is to certify that the Income-tax Department has no objection for the person whose details are given below from leaving India by air/sea/land.

1. Full Name (in block letters) ____________________________

2. Name of father (or husband) ____________________________

3. Passport No./Emergency Certificate No. ____________________________

This certificate is valid for a journey or journeys to be commenced on or after _______________ and before____________________________.

Place ______________________

Date ______________________(Prescribed Authority)

FORM NO. 30C
[See rule 43]
Form for furnishing the details under section 230(1A) of the Income-tax Act, 1961
To
__________________________
[Designation of the Prescribed Authority]
Sir,
I give below the necessary particulars as required under sub-section (1A) of section 230:
1. Full Name (in Block letters):
2. Present Address:
3. Permanent Address:
4. Name of *father/husband:
5. Nature of business/profession in India:
6. *The PAN allotted under section 139A
Or
*My total income is not chargeable to income-tax
(certificates as per annexure)
Or
*I am not required to obtain a PAN under the
Income-tax Act, 1961 (certificate as per annexure)
7. The purpose of visit outside India:
8. Estimated period of stay outside India:
9. Passport No. /Emergency Certificate No. …….
(a) Issued on (date) ………………………..
(b) From (Place) …………………..
I declare that to the best of my knowledge and belief, the information furnished is correct and truly stated.
Place: _____________                                    Yours faithfully
Date: _____________                           ……………………………..
Applicant
*Delete whichever is not applicable.
ANNEXURE
Certificate to be furnished by a person domiciled in India whose total income is not chargeable to income-tax or who is not required to obtain a PAN under the Income-tax Act
I ______________ *son/daughter/wife of ____________________ resident of __________ do hereby certify that:
(a) *No permanent account number has been allotted to me under the provisions of section 139A of the Income-tax Act, 1961;
OR
(b) *My total income computed in accordance with the provisions of the Income-tax Act, 1961, is not chargeable to tax;
OR
(c) *1 am not required to obtain a permanent account number under the provisions of Income-tax Act, 1961
…………………………………………………..
(Signature of the person giving the certificate)
Name (in Block letters) ___________________
Address ______________________________
VERIFICATION
I __________________ do hereby certify that to the best of my knowledge and belief what is stated above is correct and truly stated.
Verified today the ____________ day of _____________________
Place:
……………………………………………..
(Signature of the person giving the certificate)
Name (in Block letters)_________________
Address_____________________________
*Delete whichever is not applicable.”;
(B) for Form No. 31, the following Form shall be substituted, namely: –

FORM NO.31
[See rule 43]
Application for a certificate under the first proviso to sub-section (1A) of section 230 of the
Income tax Act, 1961
To,
The Assessing Officer,
…………………………
Sir,
I request that *Tax Clearance Certificate be granted to me. I give below the necessary particulars:
1. Full name of the applicant (in block letters)
2. Permanent Account Number
3. Present address
4. Permanent address
5. Name of father (or husband)
6. Domicile and Nationality
7. Nature of Business or profession etc. in India
8. Whether exemption is claimed under any section of Act.? If so, which?
9. Place(s) at which the business or profession is/was carried on
10. Date of arrival in India (When were the previous visits
made and what were the periods of stay in each case)
11. Destination of journey
12. Probable date of departure
13. Mode of travel (by Air/Sea/Land*)
14. Date of intended return, if any.
15. Passport No./Emergency Certificate No.
(a) issued on (date)
(b) from (place and country)
I declare that to the best of my knowledge and belief, the information furnished in the application is correct and truly stated.
Place: ————————-                              Yours faithfully
Date: ————————                        —————————
                                                                             (Applicant)
*Delete whichever is not applicable.”;
(C) the Form No. 32 shall be omitted;
(D) for Form No. 33, the following form shall be substituted, namely:-
FORM NO.33

[See rule 43]
Clearance certificate under the first proviso to sub-section (1A) of section 230 of the Income tax Act, 1961

Folio No ——————————–
GOVERNMENT OF INDIA
1. Full name (in block letters)
2. Name of father (or husband)
3. Permanent Account Number
4. Passport No/Emergency Certificate No
This is to certify that the abovementioned applicant has –
*(a) no liabilities outstanding;
*(b) made satisfactory arrangements for the payment of taxes which are or may become payable under the
Wealth-tax Act, 1957 (27 of 1957), the Gift-tax Act, 1958 (18 of 1958), the Income-tax Act, 1961 (43 of 1961) or the Expenditure Tax Act, 1987(35 of 1987).
This certificate is valid for a journey or journeys to be commenced on or after …………………….. and before ………………………….
Place ———————-                           —————————————————–
Date ——————                                             [Assessing Officer]
(SEAL)
*Strike out the paragraph which is not applicable.”;
(E) the From No. 34 shall be omitted.
Note:- The principal rules were published vide Notification No.S.O.969(E), dated the 26th March, 1962 and last amended by Income-tax (Twenty-Seventh Amendment) Rules, 2003 vide Notification No.298/2003 dated the 20th November, 2003.

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