Income-tax Rules, 2026

Rule 229Production of certificate under section 420

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

(1)Any person leaving India shall, at the request of any Customs Officer, produce to him for examination, the tax clearance certificate or the exemption certificate, as the case may be.

This rule refers to

§ 420 Tax clearance certificate