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Excerpt: NO , tax clearance procedure in case of going abroad permanently or temporarily has been changed for good. So,before leaving India clearance is required from I T Department in only specific types of cases. The provision in force today are as follows: A) If you are domiciled in India and wants to go out of India. As per Section 230(1A) , a person is required to tell the Assessing Officer (a) the permanent account number allotted to him under section 139A. In case , PAN is not required or the income is below the exempted income as usch no return…
