Income Tax Act, 1961
Section 7: Ins. by Act 16 of 1972, s. 39 (w.e.f. 11972).
7. Ins. by Act 16 of 1972, s. 39 (w.e.f. 11972).
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Recovery Officer within whose jurisdiction such property is situated and thereupon such Tax Recovery
Officer shall—
(a) proceed to recover the amount specified in the certificate in the manner in which he would
proceed to recover the amount 1[specified in a certificate drawn up by him under section 222]; and
(b) remit any sum so recovered by him to the Board after deducting his expenses in connection
with the recovery proceedings.
2[(2) Where an assessee is in default or is deemed to be in default in making a payment of tax, the Tax
Recovery Officer may, if the assessee has property in a country outside India (being a country with which
the Central Government has entered into an agreement for the recovery of income-tax under this Act and
the corresponding law in force in that country), forward to the Board a certificate drawn up by him
under section 222 and the Board may take such action thereon as it may deem appropriate having regard
to the terms of the agreement with such country.]]
229. Recovery of penalties, fine, interest and other sums.—Any sum imposed by way of interest,
fine, penalty, or any other sum payable under the provisions of this Act, shall be recoverable in the
manner provided in this Chapter for the recovery of arrears of tax.
230. Tax clearance certificate.—3[(1) Subject to such exceptions as the Central Government may,
by notification in the Official Gazette, specify in this behalf, no person,—
(a) who is not domiciled in India;
(b) who has come to India in connection with business, profession or employment; and
(c) who has income derived from any source in India,
shall leave the territory of India by land, sea or air unless he furnishes to such authorityas may be
prescribed—
(i) an undertaking in the prescribed formfrom his employer; or
(ii) through whom such person is in receipt of the income,
to the effect that tax payable by such person who is not domiciled in India shall be paid by the employer
referred to in clause (i) or the person referred to in clause (ii), and the prescribed authorityshall, on receipt
of the undertaking, immediately give to such person a no objection certificate, for leaving India:
Provided that nothing contained in sub-section (1) shall apply to a person who is not domiciled in
India but visits India as a foreign tourist or for any other purpose not connected with business, profession
or employment.
(1A) Subject to such exceptions as the Central Government may, by notification in the Official
Gazette, specify in this behalf, every person, who is domiciled in India at the time of his departure from
India, shall furnish, in the prescribed formto the income-tax authority or such other authority as may be
prescribed—
(a) the permanent account number allotted to him under section 139A:
1. Subs. by Act 4 of 1988, s. 90, for “specified in a certificate received from an Assessing Officer” (w.e.f. 11989).
proceed to recover the amount specified in the certificate in the manner in which he would
proceed to recover the amount 1[specified in a certificate drawn up by him under section 222]; and
remit any sum so recovered by him to the Board after deducting his expenses in connection
with the recovery proceedings.
2[
Where an assessee is in default or is deemed to be in default in making a payment of tax, the Tax
Recovery Officer may, if the assessee has property in a country outside India (being a country with which
the Central Government has entered into an agreement for the recovery of income-tax under this Act and
the corresponding law in force in that country), forward to the Board a certificate drawn up by him
under section 222 and the Board may take such action thereon as it may deem appropriate having regard
to the terms of the agreement with such country.]]
229. Recovery of penalties, fine, interest and other sums.—Any sum imposed by way of interest,
fine, penalty, or any other sum payable under the provisions of this Act, shall be recoverable in the
manner provided in this Chapter for the recovery of arrears of tax.
230. Tax clearance certificate.—3[
Subject to such exceptions as the Central Government may,
by notification in the Official Gazette, specify in this behalf, no person,—
who is not domiciled in India;
who has come to India in connection with business, profession or employment; and
who has income derived from any source in India,
shall leave the territory of India by land, sea or air unless he furnishes to such authorityas may be
prescribed—
an undertaking in the prescribed formfrom his employer; or
through whom such person is in receipt of the income,
to the effect that tax payable by such person who is not domiciled in India shall be paid by the employer
referred to in clause
or the person referred to in clause
shall apply to a person who is not domiciled in
India but visits India as a foreign tourist or for any other purpose not connected with business, profession
or employment.
Subject to such exceptions as the Central Government may, by notification in the Official
Gazette, specify in this behalf, every person, who is domiciled in India at the time of his departure from
India, shall furnish, in the prescribed formto the income-tax authority or such other authority as may be
prescribed—
the permanent account number allotted to him under section 139A:
1. Subs. by Act 4 of 1988, s. 90, for “specified in a certificate received from an Assessing Officer” (w.e.f. 11989).