Rule 42: Prescribed authority for tax clearance certificates

The Income-tax Rules, 1962Central Act · 1962

PART IX

TAX CLEARANCE CERTIFICATES

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 sub-section (1A) of section 230, the application shall be made to the Assessing Officer who has jurisdiction to assess such person.

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	42
Marginal note	Prescribed authority for tax clearance certificates
Jurisdiction	Central
Status	In force as published by the source

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