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Rule 44B of Income Tax Rules 1962: Grant of tax clearance certificate or refusal

Rule 44B : Grant of tax clearance certificate or refusal
(Part IX - Tax Clearance Certificates)


Within 60 days of the receipt of the application referred to in rule 44A, the Assessing Officer shall—

(i) if he is satisfied that the applicant has either paid or made satisfactory provision for payment of all existing liabilities under the enactments specified in clause (a) of sub-section (1) of section 230A or that the registration of the document referred to in the application will not prejudicially affect the recovery of any such liability, grant the certificate and forward the same to the registering officer concerned ; or

(ii) if he is not so satisfied, pass an order in writing refusing to grant the certificate, recording his reasons therefor.



Extra Notes for Readers:

- Rule 44B was introduced by the Income Tax (Amendment) Rules, 1965
- Section 230A of the Income Tax Act 1961 was omitted by the Finance Act, 2001, w.e.f. 1st June 2001



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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