Skip to main content

Daily Email Newsletter (Sign-up Free)

Rule 42 of Income Tax Rules 1962: Authority - 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



Check at Income Tax Dept. official site for latest version of the Rule.

This page was created/last updated on 17th October 2016.

Comments