107. Income tax clearance for

OCI holder -How to get income

tax clearance in India

Q. Dear Mr Chand, I am hoping you can help me with this question. I am an American citizen holding an OCI card. I have been living in India for the past eight months on account of my elderly sick mother and am leaving for the United States soon. I don't have any income in India from any source and am not working in India. My purpose for staying this long was to take care of my mother and no other. My question is, will I be required to show an Income Tax Clearance Certificate for having stayed so long in India at the time of my departure to the United States? Would appreciate an answer. Thanks in advance. Leena Haldipur A. Income tax clearance certificates were normally required for Indian citizens intending to leave India as an Emigrant or those planning to leave India on a work permit for employment or occupation abroad. Since you have no income in India you should not have any problems. Requirement for obtaining a tax clearance certificate has been abolished. Update: The requirement to provide a income tax clearance certificate when leaving India has been abolished. With effect from 1st January, 2003 - there is no requirement of furnishing Income-Tax Clearance Certificate by persons before leaving India. As per the notification, no person leaving India by land, sea or air will be required to obtain a tax clearance certificate and furnish the same to the airlines, etc. except in cases of persons concerning whom the Income-tax Authorities specifically notify the immigration/customs authorities asking that such persons should not be allowed to leave India without obtaining Income Tax Clearance Certificate. (ITCC Instruction No: 2, Date of Issue: 13/02/2003 F.No. 153/191/2002-TPL)