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.
A) If you are domiciled in India and wants to go out of India.
(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 is filed , Annexure to Form 30C has to be filed too.
(b) the purpose of his visit outside India;
(c) the estimated period of his stay outside India:
Now clearance certificates are not required by any domiciled Indian unless the Custom Authority is notified by the income tax authority. The notification can be done only after taking approval of the Chief Commissioner of Income Tax .
B) If you are not domiciled in India and wants to go out of India.
i)In this case , first thing that provision of Section 230(1A is not applicable in case of foreign tourists who have visited India for purpose other than Business , or employment or profession.
ii)In case of person not domiciled in India but who visited India for business or profession or employment , Section 230(1) applies which says “no person,shall leave the territory of India by land, sea or air unless he furnishes to such authority as may be prescribed
(i) an undertaking in the prescribed form from his employer; or
(ii) through whom such person is in receipt of the income,
to the effect that tax payable by such person who is not domiciled in India shall be paid by the employer referred to in clause (i) or the person referred to in clause (ii), and the prescribed authority shall, on receipt of the undertaking, immediately give to such person a no objection certificate for leaving India.
The prescribed form in this case is Form 30 which should be submitted to the A.O who is turn shall issue a certificate in Form 30B
