Income Tax Act, 1961
Section 3: Subs. by Act 32 of 2003, s. 88, for sub-section (1) (w.e.f. 12003).
3. Subs. by Act 32 of 2003, s. 88, for sub-section (1) (w.e.f. 12003).
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Provided that in case no such permanent account number has been allotted to him, or his total
income is not chargeable to income-tax or he is not required to obtain a permanent account number
under this Act, such person shall furnish a certificate in the prescribed form;
(b) the purpose of his visit outside India;
(c) the estimated period of his stay outside India:
Provided that no person—
(i) who is domiciled in India at the time of his departure; and
(ii) in respect of whom circumstances exist which, in the opinion of an income-tax authority
render it necessary for such person to obtain a certificate under this section,
shall leave the territory of India by land, sea or air unless he obtains a certificate from the income-tax
authority stating that he has no liabilities under this Act, or the Wealth-tax Act, 1957 (27 of 1957), or the
Gift-tax Act, 1958 (18 of 1958), or the Expenditure-tax Act, 1987 (35 of 1987), or that satisfactory
arrangements have been made for the payment of all or any of such taxes which are or may become
payable by that person:
Provided that no income-tax authority shall make it necessary for any person who is domiciled in
India to obtain a certificate under this section unless he records the reasons therefor and obtains the prior
approval of the 1[Principal Chief Commissioner or Chief Commissioner] of Income-tax.]
(2) If the owner or charterer of any ship or aircraft carrying persons from any place in the territory of
India to any place outside India allows any person to whom sub-section (1) 2[or the first proviso to
sub-section (1A)] applies to travel by such ship or aircraft without first satisfying himself that such person
is in possession of a certificate as required by that sub-section, he shall be personally liable to pay the
whole or any part of the amount of tax, if any, payable by such person as the 3[Assessing Officer] may,
having regard to the circumstances of the case, determine.
(3) In respect of any sum payable by the owner or charterer of any ship or aircraft under
sub-section (2), the owner or charterer, as the case may be, shall be deemed to be an assessee in default
for such sum, and such sum shall be recoverable from him in the manner provided in this Chapter as if it
were an arrear of tax.
(4) The Board may make rules for regulating any matter necessary for, or incidental to, the purpose of
carrying out the provisions of this section.
Explanation.—For the purposes of this section, the expressions “owner” and “charterer” include any
representative, agent or employee empowered by the owner or charterer to allow persons to travel by the
ship or aircraft.
230A. [Restrictions on registration of transfers of immovable property in certain
cases.]—Omitted by the Finance Act, 2001 (14 of 2001), s. 77 (w.e.f. 12001).
(w.e.f. 12003).
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Provided that in case no such permanent account number has been allotted to him, or his total
income is not chargeable to income-tax or he is not required to obtain a permanent account number
under this Act, such person shall furnish a certificate in the prescribed form;
the purpose of his visit outside India;
the estimated period of his stay outside India:
Provided that no person—
who is domiciled in India at the time of his departure; and
in respect of whom circumstances exist which, in the opinion of an income-tax authority
render it necessary for such person to obtain a certificate under this section,
shall leave the territory of India by land, sea or air unless he obtains a certificate from the income-tax
authority stating that he has no liabilities under this Act, or the Wealth-tax Act, 1957 (27 of 1957), or the
Gift-tax Act, 1958 (18 of 1958), or the Expenditure-tax Act, 1987 (35 of 1987), or that satisfactory
arrangements have been made for the payment of all or any of such taxes which are or may become
payable by that person:
Provided that no income-tax authority shall make it necessary for any person who is domiciled in
India to obtain a certificate under this section unless he records the reasons therefor and obtains the prior
approval of the 1[Principal Chief Commissioner or Chief Commissioner] of Income-tax.]
If the owner or charterer of any ship or aircraft carrying persons from any place in the territory of
India to any place outside India allows any person to whom sub-section
2[or the first proviso to
sub-section
In respect of any sum payable by the owner or charterer of any ship or aircraft under
sub-section
The Board may make rules for regulating any matter necessary for, or incidental to, the purpose of
carrying out the provisions of this section.
Explanation.—For the purposes of this section, the expressions “owner” and “charterer” include any
representative, agent or employee empowered by the owner or charterer to allow persons to travel by the
ship or aircraft.
230A. [Restrictions on registration of transfers of immovable property in certain
cases.]—Omitted by the Finance Act, 2001 (14 of 2001), s. 77 (w.e.f. 12001).