Rule 229 of Income Tax Rules - Production of certificate under section 420
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Last Updated: 01-04-2026
229. Production of certificate under section 420.[i]
[ii][**] Any person leaving India shall, at the request of any Customs Officer, produce to him for examination, the tax clearance certificate or the exemption certificate, as the case may be.
[i] This Rule was inserted by N No. 22/2026 dt. 20-03-2026 wef 01-04-2026.
[ii] Words “(1)” omitted by Sn. 2 of N No. 64/2026-Corrigendum
