New Delhi, May 11 -- -Name withheld on request

The provisions enumerated under the Income Tax Act 1961 and the Income Tax Act 2025 are the same insofar as they deal with the requirement of an income-tax clearance certificate.

Under these provisions, a person who is not domiciled in India and has come to India in connection with business, profession, or employment, and who derives income from a source in India, cannot leave India unless an undertaking is furnished confirming that the applicable taxes payable by such person will be duly paid.

Based on such undertaking, the prescribed authority issues an NOC / tax clearance certificate for departure from India. However, the provision specifically excludes persons who are not domiciled in ...