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Rule 42 of Income Tax Rules 1962: Prescribed Authority for Tax Clearance Certificates

Rule 42 : Prescribed authority for tax clearance certificates
(Part IX - 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.




Extra Notes for Readers:

- Rule 42 was substituted by the Income Tax (28th Amendment) Rules, 2003, w.e.f. 21st Nov. 2003


Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.
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