This is a REDUNDANT RULE. Section 230A (of Income Tax Act, 1961) has been omitted by the Finance Act, 2001 w.e.f. 1-6- 2001.
Application for tax clearance certificate for registration of documents in certain cases.
An application under sub-section (2) of section 230A (of Income Tax Act, 1961) for a certificate under sub-section (1) of that section shall be made in duplicate in Form No. 34A to the [Assessing Officer].]