Income-Tax (Twenty-Eighth Amendment) Rules, 2003
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:-
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:-
[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.
*Delete whichever is not applicable.
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____________________________.
Date ______________________(Prescribed Authority)