A clearance Certificate under FORM 33 is required to ensure that a non-resident has duly paid all the taxes on the taxable income under the first proviso to sub-section (1A) of section 230 of the Income Tax Act, 1961. This certificate is issued by the Government of India.
When the non-resident person is leaving the country and fulfilling these conditions:
- who is not residing in India;
- came India for the purpose of business, profession or employment connection; and
- derived any source of income in India.
This form is not applicable to an Indian resident but has to furnish his PAN while traveling abroad for any purpose other than leaving India permanently and a non-resident Indian who had visited the country for any purpose other than business, profession, or employment while leaving the country.
The first thing you have to do if you are responsible for getting an Income Tax Clearance Certificate is,
- If you are in employment, a certificate from the employer an undertaking in the specified form; and
- In the business take a certificate from the person of the revenue in the specified form.
To the extent that tax payable by you in respect of income earned in India shall be payable by the resident of India.
It is the duty of the owner of the carriage either aircraft or ship to check the Passenger’s Income Tax Certificate. If they fail to provide so, on behalf of the passenger, they personally become liable to pay taxes.
And in the case of a charter plane or a ship, the owner himself is liable to pay all taxes due and to obtain an Income Tax Clearance Certificate. If it fails to do so, it will be treated as tax arrears on its part and will be recovered by the Government.
For the Clearance Certificate following details required such as:
- Name of the applicant
- Father/Husband Name
- PAN No.
- Passport No. / Emergency Certificate No.
- Duration of Journey
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