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What's New Important due dates for the month of December 2020     

 


 

43. Forms and certificates for the purpose of sub-sections (1) and (1A) of section 230

 

(1) An undertaking to be furnished to the prescribed authority by a person not domiciled in India from the persons referred to in clause (i) or clause (ii), as the case may be, shall be in Form No. 30A.

 

(2) A no-objection certificate to be issued by the prescribed authority under sub-section (1) of section 230 shall be in Form No. 30B and shall be valid for the period mentioned therein.

 

(3) The information to be furnished by a person domiciled in India shall be in Form No. 30C.

 

(4) An application under the first proviso to sub-section (1A) of section 230 may be made in Form No. 31.

 

(5) A tax clearance certificate issued under the first proviso to sub-section (1A) of section 230 shall be in Form No. 33 and shall be valid for the period mentioned therein.

 

(6) A copy of the undertaking referred to in sub-rule (1) and the no-objection certificate referred to in sub-rule (2) shall be forwarded to the Chief Commissioner or Director General, as the case may be, having jurisdiction over the persons referred to in clause (i) or clause (ii) of sub-section (1) of section 230.

 

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