Rule-42 (of Income Tax Rules, 1962), Prescribed authority for tax clearance certificates
Rule-42 (of Income Tax Rules, 1962), Prescribed authority for tax clearance certificates
Prescribed authority for tax clearance certificates.
(1) For the purposes of sub-section (1) of section 230 (of Income Tax Act, 1961), 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 (of Income Tax Act, 1961), 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 (of Income Tax Act, 1961), the application shall be made to the Assessing Officer who has jurisdiction to assess such person.]
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