Exhibit 32.1

| In      connection with the Annual Report of Independence Tax Credit Plus L.P. on      Form 10-K for the year ended March 31, 2008 as filed with the Securities      and Exchange Commission (“SEC”) on the date hereof (the “Report”), I,      Robert L. Levy, and I, Andrew J. Weil, certify, pursuant to 18 U.S.C. §      1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002,      that: |
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| (1) The      Report fully complies with the requirements of section 13(a) or 15(d) of      the Securities Exchange Act of 1934; and                                                                                                                                                                                                                                                                                                        |
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| (2) The      information contained in the Report fairly presents, in all material      respects, the financial condition and result of operations of the      registrant.                                                                                                                                                                                                                                                                  |
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| A      signed original of this written statement required by Section 906 has been      provided to the registrant and will be retained by the registrant and      furnished to the SEC or its staff upon request.                                                                                                                                                                                                                               |
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| By:                                                                                                                                                                                                                                                                                                                                                                                                                                             | /s/ Robert L.      Levy |   |   |   |   | By: | /s/ Andrew J.      Weil |
|                                                                                                                                                                                                                                                                                                                                                                                                                                            | Robert      L. Levy |   |   |   |   |   | Andrew      J. Weil |
|                                                                                                                                                                                                                                                                                                                                                                                                                                            | Chief      Financial Officer |   |   |   |   |   | Chief      Executive Officer |
|                                                                                                                                                                                                                                                                                                                                                                                                                                            | June      27, 2008 |   |   |   |   |   | June      27, 2008 |

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